IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 // 
 
 ^ >i 
 
 1.0 
 
 1.1 
 
 IM 
 
 ■2.5 
 
 ja lli III22 
 
 u m 
 
 H: |i£ 12.0 
 
 i 
 
 1.8 
 
 
 |||L25 1 U |,.6 
 
 
 < 
 
 6" 
 
 ► 
 
 JS^ 
 
 
 ^'<>'»' 
 
 Photographic 
 
 Sciences 
 Corporation 
 
 m 
 
 \ 
 
 ^ 
 
 V 
 
 :\ 
 
 \ 
 
 
 ;\ 
 
 23 WIST MAIN STREET 
 
 WEBSTER, N.Y. MSSO 
 
 (716) S72-4503 
 
 % 
 
CIHM/ICMH 
 
 Microfiche 
 
 Series. 
 
 CIHM/ICMH 
 Collection de 
 microfiches. 
 
 Canadian Institute for Historical Microreproductions / Institut Canadian de microreproductions historiques 
 
Technical and Bibliographic Notas/Notas tachniquas at bibliographiquas 
 
 1 
 t 
 
 Tha Institute has attempted to obtain the best 
 original copy available for filming. Features of this 
 copy which may be bibliographically unique, 
 which may altar any of the images in the 
 reproduction, or which may significantly change 
 the usual method of filming, are checked below. 
 
 D 
 
 D 
 
 D 
 D 
 
 D 
 
 
 D 
 
 Coloured covers/ 
 Couverture de couleur 
 
 I I Covers damaged/ 
 
 Couverture endommagia 
 
 Covers restored and/or laminated/ 
 Couverture restau'^M et/ou pelliculAe 
 
 I — I Cover title missing/ 
 
 Le titre de couverture manque 
 
 Coloured maps/ 
 
 Cartas g4ographiqu9s en couleur 
 
 Coloured ink (i.e. other than blue or black)/ 
 Encre de couleur (i.e. autre que bieue ou noire) 
 
 Coloured plates and/or illustrations/ 
 Planches et/ou illustrations en couleur 
 
 Bound with other material/ 
 Relii avac d'autres documents 
 
 Tight binding may cause shadows or distortion 
 along interior margin/ 
 
 La re liure serrie peut causer de I'ombre ou de la 
 distortion le long de la marge intArieure 
 
 Blank leaves added during restoration may 
 appear within the text. Whenever possible, these 
 have been omitted from filming/ 
 II se peut que certaines pages blanches ajouties 
 lors d'une restauration apparaissent dans la texte. 
 mais. lorsque cela itait possible, ces pages n'ont 
 pas 6ti filmias. 
 
 L'Institut a microfilm* le meilleur exemplaire 
 qu'il lui a 6ti possible de se procurer. Les details 
 de cet exemplaire qui sont peut-Atre uniques du 
 point de vue bibliographique, qui peuvent modifier 
 une image reproduite, ou qui peuvent exiger una 
 modification dans la mithoda normale de filmaga 
 sont indiquAs ci-dessous. 
 
 D 
 D 
 
 n 
 n 
 
 n 
 
 Coloured pages/ 
 Pages de couleur 
 
 Pages damaged/ 
 Pages endommagias 
 
 Pages restored and/or laminated/ 
 Pages restaur^es et/ou pelliculAes 
 
 Pages discoloured, stained or foxed/ 
 Pages ddcoiories, tachat^es ou piqudes 
 
 Pages detached/ 
 Pages d^tachdes 
 
 1 
 
 P 
 o 
 f 
 
 ( 
 b 
 t 
 
 s 
 o 
 
 f 
 
 s 
 o 
 
 0Showthrough/ 
 Transparence 
 
 Quality of print varies/ 
 Quality inigale de I'impression 
 
 Includes supplementary material/ 
 Comprend du material suppi^mentaire 
 
 Only edition available/ 
 Seule Edition disponible 
 
 Pages wholly or partially obscured by errata 
 slips, tissues, etc., have been refilmed to 
 ensure the best possible image/ 
 Las pages totaiement ou partiellement 
 obscurcies par un feuillet d'errata, une pelure, 
 etc., ont 6t6 filmdes A nouveau de facon & 
 obtenir la meilleure image possible. 
 
 T 
 s 
 T 
 v« 
 
 ta 
 
 dl 
 ei 
 b( 
 rl! 
 re 
 m 
 
 
 
 Additional comments:/ 
 Commentaires supplimentaires; 
 
 Irregular pagination : [6], [il- 122, 125-126, 123-124, 129-130, 127-128, [131]- [134], 
 137-138, 135-136, 139-216. [2] p. 
 
 This item is filmed at the reduction ratio checked below/ 
 
 Ce document est film* au taux de rMuction indiquA ci-dessous. 
 
 10X 
 
 
 
 
 14X 
 
 
 
 
 18X 
 
 
 
 
 22X 
 
 
 
 
 26X 
 
 
 
 
 SOX 
 
 
 
 
 
 
 
 
 J 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12X 
 
 16X 
 
 20X 
 
 24X 
 
 28X 
 
 32X 
 
The copy filmed here hes been reproduced thenkt 
 to the generosity of: 
 
 Bibiiothdque nationale du Qu6bec 
 
 L'exempiaire fiim« fut reproduit grAce k la 
 gAnArotitA de: 
 
 BIbliothdque nationale du Quebec 
 
 The images appearing here are the best quality 
 possible considering the condition and legibility 
 of the original copy and in keeping with the 
 filming contract specifications. 
 
 Original copies in printed paper covers are filmed 
 beginning with the front cover and ending on 
 the last page with a printed or illustrated impres- 
 sion, or the back cover when appropriate. All 
 other original copies are filmed beginning on the 
 first page with a printed or illustrated impres- 
 sion, and ending on the last page with a printed 
 or illustrated impression. 
 
 The last recorded frame on each microfiche 
 shall contain the symbol — ^> (meaning "CON- 
 TINUED"), or the symbol V (meaning "END"), 
 whichever applies. 
 
 Maps, plates, charts, etc., may be filmed at 
 different reduction ratios. Those too large to be 
 entirely included in one exposure are filmed 
 beginning in the upper left hand corner, left to 
 right and top to bottom, as many frames as 
 required. The following diagrams illustrate the 
 method: 
 
 Les images suivantes ont 6tA reproduites avec le 
 plus grand soin. compte tenu de la condition at 
 de la nettetA de l'exempiaire film*, et en 
 conformitA avec les conditions du contrat de 
 filmage. 
 
 Les exemplaires originaux dont la couverture en 
 papier est ImprimAe sont fllmAs en commenpant 
 par le premier plat et en terminant soit par la 
 dernlAre page qui comporte une empreinte 
 d'impression ou d'illustration, soit par le second 
 plat, salon le cas. Tous les autres exemplaires 
 originaux sont fllmAs en commenpant par la 
 premiAre page qui comporte une empreinte 
 d'impression ou d'illustration et en terminant par 
 la dernlAre page qui comporte une telle 
 empreinte. 
 
 Un des symboles suivants apparaftra sur la 
 dernlAre image de cheque microfiche, selon le 
 cas: le symbols —^ signifie "A SUIVRE", le 
 symbols V signifie "FIN". 
 
 Les cartes, planches, tableaux, etc., peuvent Atre 
 fllmAs A des taux de rAduction diffArents. 
 Lorsque le document est trop grand pour Atre 
 reproduit en un seul clichA, 11 est filmA A partir 
 de I'angle supArieur gauche, de gauche A droite, 
 et de haut en has, en prenant le nombre 
 d'images nAcessaire. Les diagrammes suivants 
 illustrent la mAthode. 
 
 32X 
 
 t 2 3 
 
 1 
 
 8 
 
 3 
 
 ! 4 
 
 S 
 
 6 
 
t > hit 
 
 % 
 
 t 
 
 PB 
 
 AS£ 
 
 . :. » 
 
 o/fi 
 
 SEC 
 
 Fwrmer 
 c 
 
 P0B 
 
COIPIrlTS STStIM 
 
 PEACTICAL AEITHMETIC, 
 
 V9ETra 
 
 USE OP SCHOOLS IN BRITISH AMERICA^ 
 
 TO WnOH ASK AB9K1I 
 
 A SET OF BOOK-KEEPING BY SINGLE ENTRY, 
 
 AND A PRACTICAL ILLUSTRATION OF MENTAL ARITHMETIC, 
 
 ■ ' .^LJ.f^«^ E^^AlioE,;,MBNl^^ 
 
 . ;iT,' 
 
 The mote k3^id tdtMhtiMwut tf i^^ft, td iHe^dns^knahnm 
 of the country, and ij the present improvid Hate d/B^mJate, 
 
 SECOND EDITION, CORRECTED AND IMPROVED. 
 
 By G. & j; GOUINLOtfK, 
 
 Formerly BritislC V/)(w:Wit ^f )oq« <>(fiEp«r«etim cnf es^^ive iira«ti«« ; Aothora 
 of a Key4o tlufcMitOmetic^« h*«m •( Genetftl Geogtitbf, *e. 
 
 « <■' » 4 •. J U 
 
 » • ->!;i » ^ 
 
 TORONTO: 
 
 PUBLTSHED by 800BIB «c BALFOUR, KIMO BTUBET EAST* 
 
 raeE-tm^iWiLWHiAN^ IHRfii PENCE. 
 
 •1 
 
 
 ^: 
 
M3TgY8 ITaJ'IIOl 
 
 jtaVI 
 
 to 
 
 
 .aiT>riuiTiJrA 'jrvrTo/iai 
 
 '.'T't 
 
 i' •■•. .;■ Jti . ,, 
 
 nsrruur >!i xjooir 
 
 cm. /. 
 
 
 >. '.: • 
 
 trtij?'^ 
 
 "^•/ * 
 
 Entered ftceordlng to Act of the Provindial Legislature, in the 
 Ytiat *One Thousand flight Hundred and Forty-seven, by 
 G. & J. GouiNLocK, in^t^eP|^cc|,^Qf^^the Rcjgistrar of the 
 JPnQvince of Canada. . 
 
 Xi: 
 
 ;00:^s? 
 
 --ioAinh 
 
 
 
 
 I 
 
 
 .■■ rf 4 . ' r f ' 
 
 
 \ 
 
 3W3A mli^ t£ iiia^vm^ im»t%m ^V.^ 
 
 .*-ji 
 

 fii'V 
 
 o»l« 
 
 .r>' 
 
 ^.«'. 
 
 A..> 
 
 live node of tuition, embracing elfo the outline* of eo eliMMhitir^ 
 
 problemt on maps and the giob<*f« JtftlM i^nlfeiiif.wn^^|iM berfr 
 yfofe. been a de»ideratum in all our geograpbie«, iii>out eight paget 
 I'pifitiih AmeHcii, ^nd iif^pi^irA altogetlier a vei^ ci-^diiabte pub- 
 Bation, both to the authors knd to the publifhern. --•iKa;afiri^«r,*!'^. 
 
 .^^^'jThe pliin of thU very tisieful wbrlc if a4i)rftjuf^hfy «uitable tci tlio 
 |>lirpn«^ (fir wfbiq^ it 19 deftgned, sfnd t||e exequ^on jipMar* Higbly. 
 •a^factor;^', / We recoinrhend it to tlie atteat^ipn of all engaged ia 
 tIBe managenrent ofschooU, in the full' expectation to see it become 
 one of the class books of Cannda/'—iVta^ara CAfonrc/e. 
 
 '' *' ^ts plan is simple and well arranged^ and the woi'k is very epjm- 
 fiirehensive. As a general ret«>rence book it is valuable, as {t^ive<| 
 tl^ chief statistical features of every^countiy on i^e glube.^'— Toron/o 
 
 - 7r. .t..„^ { ,,,, 
 
 •rittM 
 
 >x' 'f-A good compilation, with the addition of much Canadian mattef*. 
 The Press throughout the province speaks in very laudatory tenia 
 iAf»ri^in^,this u^ful publication, We wish it an extensive ,saJe, 
 ^j^ph, indeed, its intrinsic merit, deserves. — IfamiUon JoiirnaL 
 ' V A compilation very well adapted for the use of our provincial 
 sehools. A few pages devoted to British America have beey judi- 
 ciously intrtkluced into it."— JBr»/i«A Canadian. 
 
 ' Extract] of a Lttfer from the Rev. R. H. Thornton^ Superinten- 
 dent of Education for the I'ownship of Whitby, to Mr. Scobie : 
 
 ■ " I have carefully examined G. & J. Gouinlock^s Geography, 
 lately published ,^y you, and am happy to $nd it a. Valuable com<^ 
 pendium of geography, both because of the information it oontaioa. 
 and of its adaptation to the common -schools of the province. The 
 aiiran^ement of the work is good, and such as, with the exercised. 
 Will kimtfst of necessity lead a teacher, of even small ek^terience, to 
 iddjit a tolerably correct method of teaching its contents. 
 
 *^The mode adopted by the compilers, to give ,a9si||tanee towiirdi 
 a correct pronunciation of the proper names, is simple, and will be 
 hikhly valued hf many whose opportubiiies of acquiring afecu^acy 
 ifrjih^fr iJt-oriiihciation have bieen limited. ' •" ' • 'T^ \ 
 
 ** The value q^ j|he. work, aa a tex^ bopk for fch|(^jla,;if^,I C|0)^^ 
 eeive, greatly enhanced by the Outline of Scriptuie Geography. 
 ^Miediing of the kind is essehttal whetever the SfiHptUrofl kre 
 ain^)>ibyed as a i^^ittg book; and this Work feuppHes what I hat* 
 MeiEtrd^nany wi»h to obtain, as ib kid to-iheii'geiMnil peru^&l of the 
 tiered volume."— Septiinibet24th/I842i. <m r . . >i>, 
 
 38313 
 
 '^•hii.% 
 
! « 
 
 Mmm •/ OiiftiliiiV^y^igJi^iy, 
 
 
 XMN^ ^ OJI 
 
 •choob, and «• mk« (kir opp6rfintity tfT wco t ii i w wH ng it i^iiIm 
 
 .i»« 
 
 ip an wno dCftire to inrtke the «rciencp <>( geofirnphy an 6bi^( 
 continent, are very ample, an<l such as should be in theiWoi^^^^t't 
 
 nufvirfitif <tf ifi^ ftt^tp^f pronuaciatinri of tinmes isatfe^di'd ut; iH 
 we cordiaiiy commendil to tKe'arc^AtW of iettohei>s, Mhd (hls^e*dtf> 
 
 kV«*WleH>^tf' ^W<^h biiV'pdtoy iKeir'alWil'iibii and e'Mg^ lTieii'V)iii»*' 
 
 atidh 18 no|, ^.;pjienle^, ^p.^f (»i^^^^^ ^ mppmm ^^I^Oflfe 
 resting shape. We ohali keep it by us asa ui^^ful bqoH uf referenQa?'' 
 
 the 
 
 ie design of tM work is ei^ct^lJ^i^t, ai|^ .moftj^jy^^M 0^ 
 been (Carnc'4 ©I' hy.ihe aumorg, who deserv * ' 
 
 i)»bvy er'# &mA« 'pm\mV'-^ Woodifbek 
 
 ieserve, the tnant 
 
 o If W%>M|?li,iiM|RK pl^aswff Ml] ffratiag I lM»t M««8i^ jOi ^.^m.^^^^ 
 
 Wiili<*lfeM^^#W&.*W i^MW» |RiitMi|efi|alf9rfn)»t|ie4 If^ fim 
 gratitude of tfie CanaSfan i(mI%, f«r sf^h Ap «iM«ne«i:!mfli^ 
 
 .4i- 
 
IMW» ^ 0<l 
 
 ifpi 
 
 i favour. 
 
 ■ .. -'tut 
 
 of M^ 
 
 tin: thai YKj 
 K>d m; anil' 
 
 lf)|cJ«^Ttbf 
 
 refill ire (3 "to 
 jrbranfcjl'of 
 
 jn ♦ii'Mtsfifi*] 
 
 refe 
 
 
 Ipo ]Mibltsli«r, Mr. Seobi« of Toronto, whieh for ffk Oftiinpnl 
 
 ilMMN 00 origlnomy of doaif Mf borofoal|«ni|^ *^ 
 kfn wbieh tbo mnthora aoom to bovip oiWo i f o4 '<mh 
 liMWlM^ iMd totiiiketbrity nMMt^m^:**^t9nJhm 
 
 
 • iir 
 
 NotlcM at tMe l«f IMltlmi ^ GMOvloeli^ 
 
 ArltlUMtle. 
 
 ♦ I 
 
 ' •'A Work «rhioh wo itookb tio doubt will biYO itii ottentito tHwa^ 
 WiM ihrtfoi^tidin tho Colonio*. It ittl blotting eihsttihatanietijl 
 i^ m Work of ioell morit ittui^ iironM tM piriair Hf; C^mj^k.^^ 
 BMniUfm OaxitU, 
 
 >\*^ f otinerly, oifr^ follow 'autgceia wora Wont to 4[Hni4%iMi wlorlia'of 
 ^It kind,: either be«$iiUM thoy woro tdo toiikill ivdopteil Id 'tM 
 of th^ Mottof Counriy, or tbot of tke oifffM^irll^ 
 Ik^; but in'ibo work b«fi>r« Ua aiiteh tt happy UiifttA'dT bbtK'$ 
 ^iM by tfto diithdrii a»* ko Hemitid fo^ ft m b^tft it«od^Mir'<f 
 Cin^tfh ^bliGi'<^£;dllc{o^ lii^i^V^: ; ^ ' ' - ' ' '" '^^ "^^' 
 
 mi 
 
 tbo ote of ichouls.*'— •Con«er9a<»oe. 
 
 '^ ^orthe orrangpment of the ay stem, tho ffroditioo from iho cosy 
 oiiftmnlea lo \.\^ mure difficult under each rule, and the aimplo and 
 
 «#<^'^i<N«ili^loVor''t!heitti;ror GttljmiilM^^^^^**^ 
 

 vqlony ihoulf 
 
 
 m^t/i4^ 
 
 miw . m^iMA'^'-Am^ iWfh ^Mif'T iip.ifeU 
 
 m 
 
 m^m\imi \^ J.^age, T pr-ohniinW it theV^ aVn>iWie.ifc ffl 
 
 I 
 
 wiin ii\ Himilar pumicaiioitg J \\k materials are well clioseo and 
 judiciously, arranpf'd.-. I conndrr it- a wotk of miici>' pieiit, and 
 particularly well adapted to tlio iriotruction of pupils denigned for 
 Gifliil9<illriiMNiil#id«hii{ii»a«M>if.»'-4fflm/>il4^^ P'V> \ (O^ 
 *' From the numher, vau«|^);aildjfeliai?liik) of tlie sums, as well at 
 the much needed IntToductiun of the different kinds of cuirent 
 
 |^at,i^))^^)itt)fdf^hjiyj? V'^l|(ercrd,a sigjial wbentfii ufW|n,^N^ qommmi^ 
 •tt* JBf Ri/t jnft W«"f^^^»?"» «»»d ^;>fH»urH«eim.ni ,,qf -|^i^ch«.rs, «w[ 
 pupils tnroughnut the province."— TAo*. Brown. .\ *• -j. *..\". 4«»st\ 
 
 liuV A^»»'*awl'Mj flxi^n»iPAiwn'.of ^^^ ;J.,GpuinW«>ii^«lW»fc» 
 
 ^jhay(p th9 ^•«t4KfHC(UvP .<»f, spying tb«l it.has,. in ,n»J v)p>»^ffi d«^% 
 «Wf^9U,»«4 w|th,|^hility and »M«'ce#^, ; T^e;d/«fi«liAion«iBni| r^l«s,)i,fi^ 
 ft)?ple» per^pi^Mous, ,ar4 .pifiiiciv»»«i a^^J it<e exfr^viefi^piifini^Miji 
 l|lli^bi«^^nd.9C<pr»flti9aJ,,v'UitJrf,l In, treaUng'*thf < Aole iff .Vj^Qftm 
 tion, great profesHitinal skj^i^atKl di««ritnrtinaii0n.are,fiV\tv^(i:,^^tJ[n 
 ••lec'ion of the only ineihod of statins: the questions tnat i^ adapffd 
 mi^kmWJ^V'^ I^trine of i^ati^l to pc^l^ejili eker&s«^, 
 in /Kat rule, wh'aiWir.'direAt urJnversJB', simnie dr compound; im^ib, 
 waseAt theatoalogy, (ii^ aiaterapnt,,«vuh. mathematical olearness jiim 
 ^^««.tf^i]|ry. ' i11(ie (li^ciilt lioiji ririe of Vulii^ranH' pecirnal fiiiickia^. 
 fs^ptaihed in a inasteriy manner; the sumept of ExciVange inclu'dei 
 M'mrl^s iA tdfs cbuWy. a'nif ^ho<« o7 the tJhf|^;^ It^^t^^'l^,^' 
 nmaamentai and more 'us^nii rpies of Mensuration are well ir^'' 
 
 :/>rtt>\M»J':-i'» J— ' 
 
 hiu: .«»liilTlJiT f'vJj Jirii /'fi^i />■;!•,• jifi.-Mii iJiK.ffniJ <^t v .( Vlt' O/ #H''Jifi(fc|iMp» 
 
 qUfst^^ ^^^etif^ila tbf.v«f/F4?' .Wdyy^to, d|^^^ 
 
 wiaesolve wUbottltheaidofamiMter. ,i« ,. v- .^ ^^j,^^5j 
 
.'FfWEFA-e'EP 
 
 yjM preientlngf a leeoncl oditton ot this work to the public, we 
 (itnbraQ9.th,e oppor^Mnity of cj^prossinir pur giMtlUlienM.oPHlle 
 irfry favprdhle reception it hpis mqt.with, and of repeatihg^oHr 
 
 «imary object in compilin^r it, viz., 'tofaupjlifyltiu fuwHutuob'ti 
 itish ^rnerica. with A good, text-book for BchoolB^oOmflrimiiV 
 #lXull co.urse of arithmotrcal instruction! adapted to the tnipi^ved 
 node of tcachinjif, . to real business, tiio f]tlfaetit,ataM of oeoi^ 
 tterce, and the circumstances of this country, u. ;7-U 'Uinu^^* 
 
 *,.^ Some works of this kind are defective IhVWAUbj'iirkttti^^^ 
 
 tile art of teachir|r • gome are too puerll^'lind' trtffini^' ToVVH^ 
 
 use of respectable schools ; and,p^?r8 are too larnre and expen- 
 
 •ive, from the quantity of demonsirativo and theoretical matter 
 
 •Contained in them. Of the last referred to^-th^^^ProfssMiri 
 
 Ir John Lcsslie, Thomson, and Murray ,(ititffldfti'tfte*f(¥it'<)l^|i^ 
 
 )d of these works all teachtrst espedlslly «lb< yoj^j^ lelHict .in«z|^ 
 
 rienoedrwould do well to possessa copy fbr th6irWh'i]flrt¥lfi<i^ 
 
 idy aud improvement At the same tirkiV inde{>ei^tf€lril^ 
 
 4heic value and. price, we think tbt^arei'Aot the besi aid^t^ 
 
 ler practical school purposes, but impede rather tharf facitRilj^ 
 
 fiAe progress of pupilif ikv nfenbral.' tUmaVks anid '^iplHnatftttaii 
 
 Ini the Uaoher viva wee make things iHteili(^ib a)td>at<toeti^ 
 
 lift the pupils, these philusephieal dis^isltienii ai^ li^OlMiVe Ulld 
 
 not understood by them. 
 
 > / 
 
 ^ Great care has been taken to have this treatise free frpm,tho||4^ 
 'isadvantqges ; to have the definitions — -" -^-*-'-'^»--»- -^-i*-" 
 ^ne, and intelligible ; and the exercises 
 md in progressive grad^ti76^:HeinCeth< 
 J step- from what ia easy to^hat ja niore*diflic|ift,'jpi'itrioiit'^fiil4 
 thing th^t has % tendency t6 i^erj)lexb^ dficborai^^ the^^ 
 {heir progress. Sufficient and suitable mat^ria^bbvi^ev^li'ire 
 i!^ven to etcite the pupils to exert their in|rerin^t^, and to exer- 
 cuie their reasoning fabulties, ih^brdir to coni^reherid tl^^ 
 fiieaningj reason j and use of tl^e vai'iutis' niWi. 't!ii% BX^kH^ 
 gjntained in the appendHr,'it?dbp'e'ri'dently cf thq'/l^dV 'aMHf 
 Wprk, give; this book a superiority in vafde iltid dtflity fdi'Hfiif 
 ^try. over British or Iriah Arithmetics. -^^^ wJm^ 
 
 l^ronto, JaiiiiBi7,,1847. 
 
 1h! 
 
 
V :% 
 
 AtiliMMliMfl TabiM .... 
 Ddbiitionf, fto. 
 HMMratHM Mid NoUtion 
 flimpto AdditkNi 
 Simple Sotenietion 
 •iMpte MaltijriiMtiMi .... 
 Simple DiTition 
 Mifwelleneooe Exereiiei . 
 QoMiiooi finr Euminatioo 
 
 CONTENTS. 
 
 VAET X 
 
 I. 
 
 •..'••• ••^•» 
 
 
 ^.••••' 
 
 ?»••*•. 
 «••••• 
 
 4 
 11 
 11 
 18 
 IS 
 IT 
 If 
 
 d4 
 9e 
 
 . »'lr 
 
 rAET IL 
 
 ■ <••**•• 
 
 ».4. 
 
 
 9« 
 9f 
 
 '^ 
 
 •.•.'•'4*'l "«'.«; ■••»*k» tilt #1 
 
 tfta 
 
 Compoand AddUien 
 
 Compeoqd SuMrtclion 
 
 CompomidJialtiBlicvlMiii 
 CompeqpdDiviiiion ...... 
 
 MiveellMieqQe Ewmitet . 
 
 ^Ut pi ?ii|!!ee|ii« orlnYoioee: 
 
 «MHMieiiei • ii«.««» , «.i..» 
 
 CMUPQMQfl, R«|ei of WeigbU aBd. MeMpree 
 
 Ifitefl^peQua ExareiMi ..v.m> 
 
 Qpp(U,iopi for ^^apuABtioii : .L.^t** •^••«* . i^*M '* 
 
 FAIT III. 
 
 nunpie rrponrilOIl j ,,; .v.<t!;:':.>»f:i« u,rtfr^ ; •■.r•••^••v!)'>'2J 
 
 Via^ribiit^ye rropprt^ V*!^*?"- f"*" ■ r^ 
 
 /ommerc^a] AllQWimf ea op Crooids ,, ' ^,.^,..^. ..h..,, , ;74 
 ^ple.lQtereal , , ,„.^. .^,^,^.. , f^,,*^^,,:.^**.,^ . ...^....,. ^^ 
 
 Pppmimon, Bi^Keiiff!^ l^iid Inanrance ; t^•><<-n . i—^^'^ni; ^^ 
 
 Profit and Loaa 
 Miaeellaneoua Ezefciaea 
 Queationa for ExamipaUop 
 
 90 
 
 ••*•.• •*...• •••«.• «fv 
 
..I 
 
 A 
 
 • •• 
 ••• 
 
 • t • 
 >»• 
 
 •*• 
 
 • ••' 
 
 • ••/ 
 
 4 
 11 
 11 
 18 
 IS 
 IT 
 19 
 d4 
 
 
 
 Al 
 
 »»• . • 
 
 "1:. 
 
 .}n 
 
 «4 
 
 (0 
 
 83 
 
 88 
 
 .1^ 
 90 
 :9a 
 96 
 
 coirnniTs* 
 
 a 
 
 Taln.^vWoli./DSblia,lL'''^ IS 
 
 RsdiMtion of Vulf ir FrMtiont 
 
 Addilion of Vnlf sr Fraetiofii 
 
 SabCrMtion of Vulror FnetioiKi...../ 
 IMli^imtion of Valf or Fraolioni 
 
 MTifion of Vulfor Fractkmi 
 
 Fk^^portion of Vulgar Fnieliono 
 
 PMiniftl Fraetiont, Dofifiitiona, 4m. 
 
 Action of Decimtb 
 
 BvbtrMtioQ of Decimtlf 
 
 Moltiplioation of Deciinalt 
 
 D^iMon of Dccimtls 
 
 KMoetion of Deeimaki 
 
 dlreiilailnf Deoimala 
 
 •••^•« 
 
 •••••• 
 
 9» 
 
 105 
 100 
 107 
 108 
 108 
 100 
 111 
 111 
 119 
 119 
 119 
 116 
 
 ■T' 
 
 < t' 
 
 MiaeeNanaous Exereiaea io Vulgar aad Daeimal Fraetiont 191 
 QiieatioBB for Examioatioii- ...'... 194 
 
 PABT T. 
 
 Britwh Ezehange of Moniea — ^with HoITandt Crennaoj, 
 Fratieoi Spam, Foiiogal, Italy^ Denmar^ NbrWiy ' 
 and Sweden, Ruatia, Proaala and Fbland, Weifi' 
 Indiea, United Statei; Canada, Eaat Indiei, and 
 
 -Canton in China ....b ....;• 
 
 i^^«^tion» Medial, and AUemate ;,r«^. •..;..»; 
 
 iQnrolQtion ...... ...*«•• ,. •.f.**, , .•*^fm:»-n\^('m.4*i^Ui(v 
 
 SvoIqUon — Square Root, and ita uaaa « . . . ^ ..* f*f 
 Evolution — Cube Root, and ita ttWoa ...... ...^.,» 
 
 Poaitfbn.Sinprle and Double ...... 
 
 Fibgf«i8ioh, Arithm^ieat and GisOmetHoat 
 Duodecimal Multiplication ....... - ' ...... 
 
 Exeroiaea in Artific^ra* Meaauring / Ui... 
 Tonnage of Sliipa 
 
 
 
 '•... .• 
 
 196 
 IdO 
 
 138 
 138 
 143 
 14.6 
 149 
 153 
 156 
 157 
 
 Sl^ijn^litatioii. ...... .^,4 I, jy^;}.^.^- ;,,; iTjttK*** <..',-; v^*!* ••!(>'('*!•*•(> 1* *i • Iw 
 iaeelianeooa Queatibna .....%; r^u'ir*-- *'^'^ 
 
 Queationa for Eiaminalipn ...... -^«>*» 
 
 , • ' , ^ »» 
 
 Noi 1. BoolE^k^epi^g bj Single Entry ::..':: ^^' 
 
 KttMI. IHbhtai AritfiihMie 
 
 H6. III. Federal Moni^jr, ict. 
 
 Kdl^, Fnrina of Recdpta, Btlla, dte. 't.;'.V.W '' 
 
 "u 
 
 |',<i».-4»? 
 
 f •••**• 
 
 15» 
 
 161 
 
 ...... 
 
 ...... ...... 
 
 ■'-' i 
 
 169 
 
 194 
 
 900 
 909 
 
 JX^y. ^ Mehaurtitioii 
 
 ; ' I. 
 
 
.«;T*51T70'> 
 
 y I T i\ t- '' 
 
 T 
 
 -f A R I T H M E T IP A li .f!C<A:8»1^]BP. . -t 
 
 ,ioi r . NU M ER ATION TABLE.. V lu noi Ja# T^n^ 
 
 ^ns :.;w>!..;.\te.:A;i:f:.i.i.iV;i'i'''iSI 
 
 fl?0n8 of Thousands... 
 
 • • • • »•« «»«»•••••• 
 
 , .5-ri !■■■ , , i w,. ■■; . 
 
 J^..?^:ViU.. a .'64,3^1 
 
 llandreds of Thousands .i>.'V..Vi:]..Vi.vj * 654,321 
 
 Millions ., ....u-:vj;w.dt:-;l.iv;' '7,654,32'i 
 
 (Ccfns of MUlions ......;'.. ^V,-. I. :* 87,654,321 
 
 fJundreds of Millions ..........v; 98T,<'54i89l 
 
 Thousands of Millions 1,316,038,426 
 
 jr^ns.of ThottsHuds ofiMilHona ..-..«j..v.ii.U.'; 27,6(>8,607,08i) 
 «»ndreds of Thousands of Millions;;, ;..;;...•» 36t),750,900v504 
 Billions 4,516^28,471,951 
 
 The i^pun^fis expressed numbers 4>yiDeans^qf the'leven 
 following,-9lipim l^l|ers of tjiealptiabetji. r <:vr?- 
 
 Nuntbers, L! ; V.v X*- K : >'C; f D. M. 
 JN^'T Value, . 1 5. ..ID. 50. 100.' 60O. ' 1000[. 
 
 'Jiiid by repeating* and conibinihiir ih^^e, dnj^df the intdrinec^'ate 
 f»r liigher niHnbers were denoted us follows :— ^ * *"'','''*'■ ^.'|»- 
 
 '^•^ Numbers, II. III. iii^, XX. cc. , fccdrpli!;"^ 
 
 ) Value, 2. 3. 4. 20^ 260: ^00, .^000. , « 
 
 ^Iso, annexing a let^r, c^rleUerfi, of alower value (oomepfi 
 hj^her, denotes their sum : — ;iir»r 
 
 r^;-[ As, VI. VIII. XII. XV. XVII. LXX. H^G^rX 
 rrValue, 6. 8. 12. 15. 17. = 70.^ GOaj* T 
 
 Afid if ft letter of a lower value be prefixed to one df ft^tiijjl&erf 
 It aenotes their difference:— :i ,. ;. . V «>. • u ;. « i. 
 
 ^■- As, -iv. IX. XIX. ^'^}'"''^Ytr "m^'^' 
 
 Value, 4. 9. 19. 40. 90. 400. 
 
 The character for 500 iil 19, oi* und'efan abbreviated form D; 
 «l8:value is doubled, or b^coipec IQOO, byprefixinjEia C to it,^At 
 li^ CIo ; 5000 is denoted by Iqo, and lj(^O0O by CGfoQ ; 91)4 
 the value becomes increased in a 4«p^ple'. pnuportipn, ;by the 
 auocessive addition of pair^pf 0,pn eaph flUJde.Qf the lifie (';itbilf 
 jg(),000 in denoted bj CCC|ooo J l,000,aftgi>y CCPCl39a3f 
 
 Kif 
 
 Th( 
 
 M oj »•. 
 
 
 5 
 
 6 
 
 7 
 
 ~8" 
 
 _9 
 
 10 
 
 11 
 
 12 
 
 5 
 
 11 
 
:.• 64,391 
 * 654,321 
 7,654,32'i 
 ?7,6ft4,32i 
 ^7,<'54i8ai 
 16;038,426 
 >8,507,080 
 90,900,504 
 28,471,951 
 
 'T '^ 'iiH 
 (he Jeven 
 
 ^1000. 
 
 4000. ,.1 
 DG. >/ ? 
 
 eoo. " 
 M' • 
 
 400. 
 
 I form D; 
 to it, At 
 
 001 wMi 
 I, by tb« 
 te^ptliof 
 
 ThoanlK^ftip ^Mpimllif^iMt^l/yif |MI jit»o«^ insociiiebns it is 
 
 C. h^f er. jii.yr|i than four tim,e8., ,py placing a line oy^^r thew 
 numeral cFiars^ters^ their values amipcrcased one thonsafif! fnlaj 
 thus LisJaOQ, v; > 5000,,3C, is ip.QOOj I, 50,000, (J.. 10.0^0^; 
 2000 ipjiai'mlly denoted by pl^Cio, or MM, btfl, $»)meiiraag 
 
 H i'i ^\ *• ,uu.m Miiwui .«) i)i f !'■ ."..; u tm imm, aril «: '^l ot ' *■ 
 ADDITION AND SUBTRACTION TABLE.* ^ s« 
 
 
 S 
 
 4 
 
 5 
 
 6 
 
 8 
 
 10' 
 
 11 
 
 12 
 
 5 
 
 10 
 
 11 
 
 If 
 
 2 |. ;3;j 4-1 : 5 1 6,.| 7!|, 8 I ^i 10 } 11 | 12,1^3? 
 
 3 I 4t S'l 6-1 7 I H I 9 |-10>i II | 1 2 \rd \ 14 : 
 
 4" " 51 () r 'T'l 81 9 1 10 rn 12 113 n'4 i i^ 
 
 5 I 6 I 7 I 8 I 9 I 10 I 11 I 12 I 13 | 14 | 15 | 16 
 
 
 7 
 8 
 
 8 1 9 I 10 
 
 9 I 10 M.i 
 
 ar.| .^|iG>U| 12. 
 
 TTj 12 I 13.1.14 I 15 I 16 I 17 
 
 12 1 13 I 14| 15 |16 I 17 I 18 
 
 il3 j 14 I 1^116 j. 17 I 18 I 19 
 
 9 I 10 I 11 I 12 f 13 I 14 
 
 \Q\ 11 I 12 I 13 I 1^ 
 ifl 12 1 13 I 14 1 li5 
 
 15 
 
 }^ 
 
 12 I 13 I 14 I 15 |. HI 17 
 
 13 I 14 I 15 I 16 I 17 I 18 
 
 ■I imM' 
 
 15 I 16 (17 I Irt I 19 I 20 
 
 16 I 17 f iS I 19 I 20 I 21 
 
 17 I 18 I 19 20 , 21 I 22 
 
 18 I 19 |.20 I 21 I 22 I 23 
 
 19 I 20 I 21 I 22 I 23 I 24 
 
 MULTiPLTCAttbTf^ AND DIVISION Table. 
 
 2.1-.^ I .4,1 ^1 6|,7i 8.,| 9| lOj 111 12 
 
 41 6 I 8 I 104.l2jjl4_}_16J^Jti.| 20 I 22 I 24 
 
 6 I 9 I 12 I 15^ I IH I Bl I 24 j 27 | 30 \ 33 | 36 
 
 8 I 12 I 1 6 I 20 I 24 I 28 I 32 | 36 | 40 I 
 
 50J 
 60] 
 
 W| iri 
 
 20 1 125 I 30 \ 
 24]nO|36T 
 
 35 
 
 40 I 
 
 1. 4B I 
 
 45 I 
 
 44 
 55 
 66 
 
 I 48, 
 
 14 I 21 I 28 35 )..42.| 49,|.,56 | . 63J 70 | 77 | 84 
 
 16 I 24 I 32 140 I 48 I 56 | 64 j 72 | 80,| 88 | 96 
 
 18 I 27 I 36 I 45 I 54i| 63T72 | 811. 90 j 99 | 108 
 
 20 I 3 I 40 I 50 I 60 I 70 | 80 | 90 | 100 j HO I 120 
 44 I 55 1* 66T77 | 88 ' 99 |Moi 121 
 
 =?=*; 
 
 22 I 33 [ 
 
 24 f 36 I 4RTfiOT72 r84 | M f 108 | 120 | 132 
 
 I 132 
 
V- 
 
 'M I. 
 
 y # Id) : i {M, or w ^) im ti)rM w^cl in ii^|PMr^«i «l imtik 
 M e^liieir 0/r«ltof > thM 4 : 6 i : « : 13 dMoti lliktilie r^t» 
 of 8 to 19 i» the Mine m tlmi of 4 to 6, and it reed, 4 ie to 6 
 uSietold. f' 
 
 OU 
 
 i»y 
 
 * V >* ^he eign of the eqpere root ; pa ^^ 16 =4. 
 ^ it the sign of the eube root ; ka ^ 135 = 5. 
 
 t I- 
 
 ^ re(»iteient8 u farthing, or the 9ii<ir<0r of any thing. 
 
 
 a halfpenny t or the Ae//of any thing. 
 
 three farthingBt or <Aree quartereoi any thing. 
 
 :Vi 
 
 (,:. 
 
 C »S I » 
 
 5-», 
 
 MONBT. 
 
 4 farlhingB s 1 penny '- d, ' 
 
 l3peficiB == 1 ahilting '\ i. 
 
 SO ehilUngi ss 1 poiihd ds sovereign J& j • 
 
 5ehUlings =3= 1 ctqwh v I « ilfe'^ 
 
 08. 8d.' =' 1 uoble ' -~ ' 
 
 108. M^^''.4U,^'^^r- '-nv^^' ^ iMDi!; 
 
 19s. 4d. £^' 1 markster.' i ; i ^ 
 
 S5a. r .s=y''ljfico!bae . :-:.;,.•;:•;, 
 
 -27*-- • -''=3'"'l mofdore ' ' ' ■-.-i^strr.jj^ss;;^-^. 
 
 368. f=Tr . 1. joannee. 
 
 TaOT WBIOUT. 
 
 
 ■ -' •'34^^iii8'' .^'=±^i;pennyJreigfet'^Sii»i- :'.A- .' 
 ^ • • 30 fiienny wieight' ts: 1 oonee alar. < i " | 
 
 •;. ; r .13 ou)ice8 if jvi^tii.ipnund ■ : 16. - ;■ i e""!: 
 
 5760 graint^uf: j ^.jfcf 1 pound. i^ i, ■! 
 
 I^rpyiweight ^ u^d for weig^ng^go^d^ silver, ;iM!|ldjfyf e|8,'j*--- 
 for naaking experimentf in; na^tiirsl pht)osppiiy^ and for cjo^paring^ 
 the different wei^htis with eaefa other. ' * 
 
 '"*^ ^■■'■'' *j;- ^j^rarMclAailcs' wiiddY. 
 
 *' • 30 grains at.' =s 1 scruple kdr,' 
 
 88crujifle8 =8»' 1 dritni dh - 
 . • ; ■ 8 drams ; ii¥ Iv ounce ■•«•, (.*r * ■■ • _ ,.i 
 
 ; Ali^he|BSfi«< ive^jt^ is the «f q>r TriR^* thop|^ ^iftf iw it f y 
 dividisd \ it » only nsed £»r mecheal yreiM>rqiiiohsL-i^rtdcLaB44a^^ 
 

 , 4 is to 6 
 
 tj thinf • 
 
 f. 
 
 \-m\M j; 
 
 ^■'T 
 
 ':■ ' » .i 
 , :. ... ' 
 
 i i i: i' 
 
 
 -'+^ ... 
 
 1 i ^' 
 
 -■t 
 
 '■ ft 
 
 
 . «!»• ,d» ^.-,,;,{ar.-4 quarter ; i . §•>: 
 Jt^^r. ofT,^S| Jpk fsa- 1 hundred wcigbl mtf 
 
 =s 1 stone '^ .t 
 
 ^ 1 ewt»/ 
 
 ^^ c; 8 stones 
 
 n« 
 
 AToirdupois we'^fbt is iUted for all purposes; el6ept those 
 mentioned under Tiojr and Apbthecar ies' < weifbt^ 
 
 mAsqsi: qf C4PA0iTri . 
 
 .2 pints , ' pf, =s 1 quart 
 
 4 quartSior 8 p^nts == 1 gallon 
 
 "4 u*-. 
 
 > for ^gallons 
 4 pcicks , 
 8 busfiels 
 10 quarters 
 
 . 10 gallon^ 
 ' ^ 18galt6ns 
 43 gallons 
 .:^^ ^'gallons 
 . 84 gallons 
 
 •^^'n^asepiohi 
 
 253 gallons 
 
 .V ■.'I i. 
 
 ss 1 bushel 
 s= 1 quarter . 
 = I last. 
 srr 1 anker. 
 ~ = 1 runlet 
 
 ==1 tierc^ 
 
 _ ^ ==>ff^ puncheon , 
 = 1 pipe or buii 
 
 gal 
 bu8, 
 
 ffr. 
 
 '";'-'--^"==--l'lun. 
 
 The im^eiria^ mee^sure $* eapacity i^ nquf used f6r'a72 liquids 
 and all dVy gpods Innt ineasured by, heaped measure. The 
 mperial gfiUon ' cbhiaips 277 • 2738 cubic ipchesi. 
 
 ,(f 
 
 Til It' XJNBAL HEASVRtv 
 
 ^ lines it. =3 
 
 I2'inche8 :::±s 
 
 5i ysrds'f^fll 'in f.j'jjitt i 5s=- 
 
 40pQlej9 :!;t H t «= 
 
 8 fuF\Qng8 or 1760 yards ^et. 
 
 3 miles . j^s 
 
 69| miles , = 
 
 ft' 
 
 ilnch 
 
 1 foot 
 
 1 yard 
 
 1 pole 
 
 1 furlong 
 
 1 mile. 
 
 1 league 
 
 1 degree 
 
 the earth's circumference. 
 
 yd. 
 
 ' I^' 
 fur. 
 
 mi. 
 
 lei. 
 
 O' 
 
 '■iSS.^ri 
 
 360 degrees 
 
 4 inches=:i\hand for nueMuringJiorses. 6 feett^l fathom in 
 measoring depths. A oliaiQiis Sfi-feet ; andls di voided into 100 
 links, each link 7J3 indiies. t r^ »^r'w>i i 
 
%*lb 
 
 Mi-i 
 
 • w 
 
 ! i 
 
 ii 
 
 =7 1 cmrdron 'iikit. 
 
 
 
 rtalloni '>-" ' 'ssr-l pliibk 
 
 4'3ecki 
 
 S'busheli 
 
 351.936 eubie inehMi==: 1 heaped gmXkm: 
 
 Heaped measure is uftctf ibr^J|ifne; cpals, cjtfftl, isliii JAiiatoes, 
 and fruit. •_ ^ 
 
 SdUARB MEASURE. '« 4*^ 
 
 
 ■.fiii 
 
 144 square hiehds =s 
 
 9 square <feet = 
 
 30^ square yards =s 
 
 40 perches = 
 
 4 roods = 
 
 640 acres . . = 
 
 1 square foot .■ • »«|i/:I>"ii'r. A 
 1. tfqUare yard '^^iUiUi i.ic-uiii'ut;fia 
 1 sqiiare pole or perch 
 I rood ro. 
 
 1 acre ae* 
 
 . = 1 square mile. 
 36 sq yards are termed 1 rood or building, and 100 sq. feet 
 are called a square of flooring: 10,000 sq. iiiiks=:l sq. chain. 
 100,000 sq. links, or 10 sq. chains=l acre. 
 
 CUBIC OE SOLID MEASURE. ' 
 
 1728 cubic inches = 
 
 27 cubic feet = 
 
 40 cubic ft. of rough, or 50 ) __ 
 
 cubic ft. of hew|| timber I 
 42 cubic feet 
 
 . CLOTH MEASURE. 
 
 1 cubic foot C.f, 
 1 cubic yard c.y. 
 
 1 load or ton. 
 
 = 1 toii^bf shipping. 
 
 2i inches 
 
 4 nails, or 9 inches 
 
 3 qrs. or 27 inches 
 
 4 qrs. or 36 inches 
 
 5 qrs. or 45 inches 
 
 6 qrs. or 54 inches 
 
 1 nail , na. 
 
 i quarter ,^]r. 
 
 1 Flemish ell ]1. {'.;;. ^f^; 
 
 1 yard yd: ' 
 
 1 English ell 
 
 1 French ell. . . 
 
 YARN MEASURE— COTTON. 
 
 54 inches = 1 thread 
 
 ' 80 threads i <.ss: 1 skein or rap - 
 
 7 skeins > =1 hank 
 
 ■>il8 hanks ^ =5 1 spindle ' - 
 
 J ' TAltN teEAlBURE — LINT OR FLAX. 
 
 = I thread 
 
 = 1 cut 
 ' 3'euW' -».»*v^'fc5"'l beet 
 ' 6 heeW'f>fe i }i>»>teB'» 1 hMSf^ 
 4 hasps = 1 spindle < 
 
 — ^-ilSlS^ 
 
 isk^ ■ 
 hk. 
 
 he. ■ '■'»*'^, 
 
 •An. ■" '^^"^- 
 
 i!i!, 
 
.""J 
 
 pibiatoes, 
 
 1 
 
 10 sq. feet 
 sq. chain. 
 
 t c./. 
 
 i cy. 
 
 n. 
 
 )ping. 
 
 lijh9i|Ki 
 
 
 
 Mi 
 
 .■l,"<^^ 
 
 
 iiif' 
 
 60 mmotM - ^^ 
 
 34 houn 
 7 days 
 
 
 ilo. 
 
 4 weeks , •. j -^ = 
 
 13 com. montna &, 1 4ay> f r 5^7 ^^ 
 weeka&.14|ijr,or,^$S;(tay8 ] 
 365iday8 ,; ; . = 
 
 366 days 
 365 d 
 48 
 
 1 ^inn[M)Q;lK>nth. 
 
 1 cdntcMirywtK 
 
 1 JulUn yei?t 
 ly'le*p y*»rt 
 
 ays, 5 hourf , ' 4d minutes, > . , . . . 
 I seconds J— iwraryear. 
 
 The number of days iff thl> 1^ caTendfllr'monthB ttiay be easily 
 remembered from the followin|^ lines : 
 
 Thirty days have September, 
 , i^pril, June, and November ; 
 All the r^st ha>e thirty-one» 
 £!xceptin^ February alone. 
 Which nath but 38. days clear, 
 Arid 29 in each leap year. 
 
 Divide any year by 4, and if thf re be no remaindier it is leap year. 
 
 MOTION OR ANOULAa MEASURK. 
 
 6(r s^cohdd '^ = 1 mihute ! 
 
 60 minutes , :?= 1 degree ** 
 
 30 degrees , ^^J^; == 1 sign *• . 
 
 12 signs ==1 circle of the zodiac. 
 
 This table is used in astronomy^ navigation, geography, &c. 
 
 WOOt WEIGHT. 
 
 7 lb. avoirdupois « =s 1 clovo 
 
 3 cloves ojr 14 lb. 3= 1 stona 
 
 2 stones ==:^ 1 tod 
 
 6| tods , :== X wcy, 
 
 2 weys ' =r 1 sack 
 
 12 sacks = 1 last 
 
 el 
 
 «r. 
 
 td. 
 toy. 
 
 9K, 
 
 la. 
 
 .aV.-i 
 
 HAY AND STllAir WElOriti^ «t»il 
 
 26 lb. avoirdupois of straw .^^^i. I tiviiii 
 561b. ";.>r old hay = 1 truss 
 
 60 lb. "' i^ew hay = l;.;^rus8 
 
 36 trusses = 4(ioad 
 
 tr. 
 
 l9^ 
 
 ■ L-U 
 
 4. 
 
 ^Lk I ^ ^^ *><^ Bt»*r ^ ^^ ^"^^ ^ Ib> • load 61 old hay is 18 iftwt.« 
 
 .'^^.r 
 
 id a load of novrhay 19 oam. 32 lb. 
 
 OVM 
 
^l 
 
 ir 
 
 MISCELLANEOUS ARTICLES. 
 
 1 ( 
 
 o^. SOqaiW*^ 
 ^'» lOreaiili' * 
 ^'^V 13ftit«6tM 
 
 li! gross 
 
 B&tti^ein tk\n» 
 10 BkmB 
 12 dozen hides 
 
 
 I f 
 
 I qaire of paper 
 1 resss 
 
 I bale < 
 
 1 dosen 
 
 1 score •' * '' 
 
 I ffiDis 'rfin<»f^' "fHO^ ^'i 
 
 I'f^tiki grttm 
 1 great hundred 
 1 roll of parchment 
 r dicker of leather 
 1 last 
 
 
 ,],,,, Id Ih* a?oirdupois s;^^ 1 h«ir?l of anchovies, 
 ■ ilSlbs. 
 
 56 lbs. 
 
 64 lbs. 
 SOO lbs. 
 120 lbs. 
 112 lbs. 
 120 lbs. • 
 T^lbs. 
 
 igjcwt 
 500 bricks, , , 
 272^ square feet 
 500 l^errings 
 
 60 herrings 
 100 fish , 
 iOOiicri^s 
 l4Q,lb. ttvMrdapois 
 280 lb. avoirdupois 
 
 
 .:«»! Oil i 
 
 1, barrel of^gunpowdertrimomo 
 
 1 ^rkin of butter 
 
 1 firkin of soap 
 
 1 barrel of ;potashes 
 
 1 box of candles 
 
 1 bs^rrei of raisins i 
 
 1 faggot oJT steel \ 
 
 1 gallon of train oil . . 
 
 1 fodder of lead 
 
 1 load 
 
 1 rood br|ck work ^ 
 
 1 barrel | . 
 
 ^ ^^? !! 
 
 1 quintal ,, . '. 
 
 1 hide of laficl" 
 
 1 boll iJiial 
 
 1 sac^ flour 
 
 :% 
 
 ! 
 
 ii niiiV 
 
 1 sheet of .paper 3=3 4 pMgea folio, or == 8 pageif quarto, or = 
 16 octavo, or 5= 24 duodecimo, or = 48 (24tb). 
 
 A pile of Wood 8 feeit long, 4 feet wide, apd 4 feet high, 
 'makes a cord- It Oaght to contain 128 feet splid or cubic 
 measure. ' " -/ -' 
 
 The 1 2 ca lendar mioiUhSf and the dayt in each. 
 
 1. January hsi^l days. 
 
 2. February 28 
 
 3. March *31 
 
 4. April^ 30 
 
 6. June 
 
 30 
 
 7 Jiily has 31 days. 
 
 8. August 31 
 
 9. September '30 
 
 10. October "^^'^ / 31 
 
 id\%,3M,-Vev9iA)mt^ 
 
 iu i 
 
 u 
 
 >>: J: 
 
.yA 
 
 :.■ .. ; ii' CiMi'-t 
 
 .•;';.',;■ 
 
 ARITHMETIC. 
 
 "■■ ' VAVL'ti. 
 
 .;•■■! ' ■■■•■'■ 4 . ' ■■ ■ 
 
 A9|THMBTio,ifl the scienbe of numbers; it expl«ins their 
 prMertiet » and the ert of eompatiiig bjr them. 
 
 All iMimheiM are expreMed by the ten followini; dgwcta: 1, • 
 09e> 01* unit ; 3, two ; 3, three ; 4, four ; 5, five ; 6, six ; 7, sereii j; 
 St^ffight; 9, nine; 0, cipher). or nooght. ' 
 
 .Number is ene or nUmvin. unit or colleetion of uiiits ; as t, 
 
 Unit or unity is the number one. 
 
 [A whole fiumftcr consists of one or more units ; as 1, 3| 8. 
 A. Fraction consists of one or more parts of a unit; as ^» |. 
 An Integer is a whole number as distinffvished froAi a fraction. 
 An even number can be divided by 2 without a remainder ; 
 as 4, 6, 8. 
 An odd number cannot be divided by 2 without a remainder ; 
 
 A^0bHraet number ^cniotta a number of things generally, 
 without a name; as 2, 7, 16. i:.// 
 
 " K eqncrite number mentions the name ; as 2 men,; 7 mil9S«ir 
 16 8hiHirl((8.' ^ i . ,^ 'r 
 
 k/oimple number is a nutnbter of ,«,ne n^^ie or denomioation ; = 
 
 ai'j^Unds, £5.':':' 'Q.X'f^^'^'^r-ii^'^'^d-^.^-- ■' ■' e^fc*? y^^*3 
 
 A compound nunkoeYii a number or different names or denii* 
 minations ; as pounds, shillings and pence ; £5 6 3. 
 
 ,. A, composite ,n^nlber is the product of two or ndioro other 
 numbers ; as 24» which is the product of 4 and 6 ; hence 4 and 
 6;an» called thccomponen^^aK^e of 24. * ^ 
 
 • T^ fundamefital rules of Arithmetic BLttyAdditiont'Subirae'i 
 tip,if,Multiplieationt&tidDivi8ion. 5 
 
 Is thei art of reading a number expressed in Jigure0. ; 
 
 QuintilUons. Quadrillions. TriUioiis. Billionsr MillipQe. Uuitsr. 
 
 438,759 274,1^ 341,789 429,561 752,948 756,3-19- 
 iSlxtiUiiis, Sepiillid^s, Octillibris, Nonillbns, follow/^'' ^^ 
 
iH' > 
 
 i% . '-.,vt-j^|IOTATIOM, ^ 
 
 oil, .- '^ . . 
 
 Read, or write in words, the following num^n : 48 — 103 
 —570—2,600— 3,110— 4,062— 95374— 90,306— 74,023— 
 615,490—308,201 —4,720,536—81,504,900 — 420,607,058 — 
 14,970,053,409-30|,Q58|40(),7ij^,0^,§0^1 7p,683. 
 
 NOTATION 
 
 Is the art of expressing any giyon, nuinber in figures. 
 
 Express in figures the following numbers : seventy-five — 
 one hundred and forty-six — three hundred and two^—fotir Jlun- 
 dred and seventy — five thousand eight hundred and tWenljf^ 
 ,thcee —^ six thousand four hundred ami ninety — nine thousand 
 and nine-— fifty thousand and scventy-'^^ne hundred and eightjF 
 thousand and twenty •five-~eix hundred' and four thousand nine 
 humdred — three miiliona.eighty thousand and forty— sixty nsil- 
 lions four hundred and two thousand and twenty-one — three 
 hundred and forty millions five hundred thousand —• fifty tboa- 
 sand two, hundred qnillions sixty thousand five hundred and 
 three — six billions forty tiioiisand nine hunc^d millions seven(ty 
 thousand and eighty. !! i v 
 
 
 SIMPLE ADDITION ri^. 
 
 Is the method of finding a number equal to several numberi 
 t^ken together. The number found is called the aum or amoW/^^ 
 
 RoLC. Write the given numbers under each other ;i4nit8 
 under units, tens under tens, &:c. ; draw ai line below tneni; 
 add up the units colunin, put. down the right han^ figure, and 
 carry thereat to the neit ; 'Oohtiiiue doing so with each coluini| 
 to the last, under which place the whole sun^., , }, 
 
 4 
 
 3 
 } 
 6 
 5 
 
 21 
 17 
 
 436 
 
 274 
 510 
 125 
 603 
 789 
 
 SXAMPLBSi 
 
 5274 
 
 10«3 
 8020 
 
 '4318i^A iii- 
 
 6205 
 
 3742 
 
 29522 
 24248 
 29522 
 
 2436 
 
 !■ 1 i II i -^* 
 
 70^ 
 
 847^' 
 
 630» 
 
 61 
 
 7538 
 
 2324t 
 
 20807 
 
 43658 
 70t5 
 
 475 
 
 95146 
 
 8563 
 
 229«it7 
 
 186019 
 
 mm 
 
: 48 — 103 
 -74,023— 
 1,607,058 — 
 3. 
 
 enty-five — 
 u-fotif imn- 
 nd twenty 
 ne thousand 
 and eightjr 
 Duaand ntne 
 — sixty mH- 
 one — thrbe 
 - fifty thoa- 
 undred and 
 ions aevenfty 
 
 R V 
 
 al numbdri 
 
 )th^r; vnits 
 
 »elow iii9in: 
 
 figriii-e. and 
 
 lacb toiu^ijl 
 
 n :', .'-luiD-vin-l!! 
 43658 
 
 ' ' 7016 
 
 ,■■■^-■•'475 
 
 9:>146 
 
 8563 
 
 S77 
 
 186019 
 
 (*) 
 34 
 
 59 
 
 16 
 73 
 
 48 
 
 ' :.K'> 
 
 v 
 
 37486 
 71630 
 85019 
 46754 
 S0583 
 98307 
 
 74958 
 68174 
 43643 
 51&96 
 27435 
 8«W 
 13702 
 
 ii^oi 
 
 47384 
 71605^ 
 2619^ 
 5^410 
 18039 
 60945 
 54256 
 34371 
 
 426 
 703 
 IBO 
 317 
 .651 
 
 1780 
 
 -<;}• 
 
 D 
 
 43875 
 76031 
 14708 
 51684 
 85460 
 67259 
 
 57428 
 ^ 3lftt2^«' 
 16945 
 ^3604 
 62750 
 20857 
 98310 
 
 €3854 
 35469 
 70387 
 69536 
 94720 4# 
 5201'*- ^ 
 
 (•) 
 '^ 54963 
 
 87052 
 
 u, 15804 
 
 .1^93891 
 
 '^ 26370 
 
 >' 74855 
 
 -I 
 
 t-.: 
 
 74il5ft 
 
 10943^11 
 
 8740Si 
 
 24870 
 
 43269 
 
 38052 
 61738 
 96321 
 
 ./■■>iu 
 
 en 
 
 25876 
 740U 
 51720 
 3620^ 
 17'48r 
 40318 
 29634 
 
 46835 
 76018 
 90802 
 47186 
 29573 
 62704 
 12345 
 84934 
 
 3^204 
 6109d 
 4^82 
 86340 
 20475 
 75264 
 14671 
 
 .m. ll'i ll.' 
 
 63816 
 17052 
 
 :u>«J9 35640: 
 
 20938 
 
 7^183 
 
 4724 
 
 6375 
 
 •f^. 
 
 'J)UC<I 
 
 voimn 
 
 8 
 ^1702 
 67495 
 86264 
 56036 
 75941 
 
 (15) 
 
 85615 
 380^4 
 5d7ld 
 '^260 
 -«790r 
 15361 
 i96949 
 
 'a©i 
 
 16S78 
 
 80741 
 
 38072 
 
 91408 
 
 27890 
 
 54374 
 
 62581, 
 
 174^ 
 
 B 2 
 
»■• 
 
 ii: 
 
 
 !!|i 
 
 (JO. ia^ 
 
 ;-(* 
 
 ..^ 
 
 ^' 
 
 ■O- 
 
 38546 
 74953 
 15385 
 »46 
 8$469 
 46932 
 991974 
 33747 
 
 "■•"764 
 '^^9658 
 
 85496 
 54967 
 96753 
 
 4d65 
 
 74939 
 
 783 
 
 9478 
 
 63345 
 
 74 
 
 8697 
 
 348 
 
 6569 
 
 7S8M9 
 
 ( 
 
 I ['. 
 
 7009 
 43 
 
 57807 , 
 
 586 1 
 943750 
 
 ''8374 
 
 
 iO+78-f 95800+4519+85' 
 
 iti:'.; 
 
 
 I. "What is the tum of Alfl^i 
 +766? 
 
 ,3.> What is t^ieBam of 8435 + 170 + 95836 + 47 +708 + 
 a(J38|8+5654+3a9? ,< 
 
 3. What \h Ifie fDin of 7O5^0+$39+561438+748O7+84+ 
 7a»40635+7276+$4^ ? .; - , . . an ■ - 
 
 14^ What is thf^sum of 948^+,^867 + 8d + 48937 
 53«l+98+tOO0+8Q172+19+8i6? T ' . . ^ . 
 
 ilt4.,^. Add togcth^i^Twanty*s^Qn thousand-^ight hundreof^ 
 fcgijMninc— thirtjTTWX-— «ight tliotisand and nine^twelye toc^^f 
 sand nine hundred.and sixty •thiee-rfive thoustinjl and for]^r'„ 
 five hundre^d and seventy-eight thousand and forty-six — 'loar 
 hundrad and sixtj^ — -forty thousand eight hundred and seven. 
 
 6.% Find the auWof — Six iniillit^is eight hWcfred and se^it 
 tbbuslihd nine lltfndr^d and tw0^^fifty thous«ind and sevenk^* 
 -i]&1tii§fy-six mi^hs eight hundri>dtod five th^QSaUdsixhunJR^d 
 -^'ffftikeen thotjf^ahd and four-^^ight milfiic^hs six hui^lAMd' 
 ait^^'Mfiety thoosamf eight hundred and foHy^five httndr«tf< 
 aiid"!|^lxty.nine rtiillions fifty-^v6<t)iousand kiid' bixly-thre^/^ 
 fbttribundred arid thtee thousand seven hunc^ed^-four hundM 
 and^'^tfie.-' ' ■• ' ' ■'■'-'' '■■■'■ -^ ''■^^^' 
 
 "ii'' A. borrowed from B. at 4iite^liine $348; aii Another (iffti 
 $1^ri[t another 1^7, at another $96: how milch did^-he 
 borrow in all? 
 
 'Hk 
 
s. 
 
 A hrmvt, in elMting Mt land, iMmd tliti'WJipd eat 
 
 doWfi- M'^m treet, 7^5(FnMibl« ireM, 578 iiir<Mij^i7 odi 
 tiMii; »1R^ Viroh treef, Md 54 btteeh Umi : lldWMi/did he 
 out down' m all T 
 
 9. A farmer haa 14 horaeVf 19 eowa» 36 young oattk, 500 
 ■heefr-^ g^ata, an<l 18 piga: ^fvliat. ia the numbar of lua life 
 atock ? 
 
 10. From the Creation to the departure from Egypt waa 
 12,513 tearai from thence to the building of Solonic^n'a temple 
 487i'Ui iW Jewiah capilvityjOS, to Alexander*a ^elM^Ueat of 
 PeraiafSTS, to the Chriatian-'al»4 333, to the prea0iti>Mif 1846: 
 required the time from the creation 7 
 
 of Manoheater, 296,183 
 282,72^'; of Glasuroar, 274,394 ; ^ 
 Edinbi>ffJ9h» 166,450; of j^da 
 requited the amount of the 
 
 k|i»i09992. (M lOOC^lT 
 ▼V 07I8ISM0, («) 6818M585. 
 (») «084; \ » (»•) 5850. < ' <M 
 
 6,487; of Dublin, 
 
 ghamt 190,493 ; of 
 
 of Briatol) 1^,296: 
 
 ) 
 
 §6161. (*) 200239. 
 {^) 674. ( (•) 9550. 
 1000. <><*M^r8644689. 
 
 SIMPLE WBTRACTION , , 
 
 la the method of finding the diflbrcnce between two given num- 
 benfr -The greater ia called theminuendt the Icsathe «ic5<raAend. 
 The number found ia called the remainder or difference. 
 
 « ^^f^*,. ^ri^ theleea o]an)b,frun4^i:,4|fp greaterrrrunitB pnder 
 umifi^ tem unclei* tf^na^ etc*. ^ Begin a^f the uni^ta» afid ^ke^eaoh 
 fi|[nfe ij^ thefjuUraheend.frofn theJEigurefibove i| in the^inuend, 
 and aet d^wn. |;he reniainder ; but, , if. any. figuril, 19. thte aubtra- 
 faend be greaterthan the iigur^ above ij^ add ten to 4he^^^ 
 flubtract aa bei^ije, ^n^ cacry^one to the under !^gi:|i»,$ pij^oeed 
 intheaamemanB^^thejBJiiift., ,;,j ,,,); T 
 
 Minuend 87493652 
 
 ijt.t'. 
 
 Subtrahend ^$03St!531 
 
 Di£fot^^e' 'Sl^2r 
 
 PWnB7498650 
 
 • ,/■■'. . . 
 
 F^nr 743859121 
 "Mie 478^]i^6 
 
 tiir'2i^64iB5 
 
 ^ ■'■■ r-j'r^vh 
 Ptobf 7iS85i 
 
 
♦ •fl 
 
 lit 
 
 ', :i 
 
 
 ■ % ) tl .n"_" 
 
 7ljCii<pO0< 
 
 W^^^ "^^•^'^•W^^ 
 
 <• 
 
 
 'V 
 
 (<> 
 
 16fi07a4U 
 
 wmi 
 
 593 
 
 (..) 
 
 f049ei39 
 926139 
 
 It 
 
 7I9S490O 
 3S9603 
 
 809491789 
 S16496974 
 
 #^130^970 
 ,WW7874 
 
 (.14) 
 
 71009425 
 90478 
 
 u (•) 
 .48709508 
 88819974 
 
 )09080'; 
 
 809080700 
 61^110^} 
 
 51(800934 
 999085 
 
 60034156 
 34157 
 
 4Qooooa 
 
 8999909 
 
 1"> 
 63849573 
 
 6995618 
 
 70938865 
 7086868 
 
 1. WhMii the diferfenee between 8390000 and 901939 T 
 
 3. iVbet ie the difTerencb between 499679 »nd 1030547? 
 p. What it the dHftrionce between 90188 and 210043 f 
 
 4. flow macb does 8540317200 exceed 8997485 1 
 15. How iniich does 99999 want of 1000000 1 
 
 6. From 8314050 sabtraet 748392+58396. 
 
 7. From 7000000 take 99999+777777. ♦ 
 
 8. From 63014+8579 take 14580+6495. 
 
 9. .74m« 740^6^+9483 take 2488758. 
 
 10. ,^|raf9tii^678 from lOOOOpOpO. ,, 
 
 11. _A.9|ai| bom m 1715, died in 1798 : wliat' was his age? 
 
 12. : A ||i|Ml>:WaQ jGf8 ;|Fears old in ISf^ : ,wheii WAS^ie bornf 
 
 13. ji^Qieiiea was discovered in 1^ : how long it it sjnee? 
 14 p^fi^^^jfiftB inveDtea ^ ifWfif ^4qng is it since? 
 
15660 
 
 Toeia 
 
 m 
 
 % 
 
 [•) 
 
 09408 
 79974 
 
 ^700 
 
 00994 
 99065 
 
 34156 
 34157 
 
 38265 
 36368 
 
 mS99T 
 )30547t 
 )043r 
 
 li-.-. 
 
 his ai^ 7 
 
 it sjnoe? 
 it iince 7 
 
 inmaB huui wlipatioii* ivf 
 
 11 A.ll0M<A«Ni4'ft<6mB.i^lO6O,of1l1iid1i'1^ 
 §419 1 howttiMh femaim mpaidT 
 
 16. D. bormw«d ^0196, but piltd ^675 of it tt <iM timt^ ud 
 j6S8 at anellMir t holr mueh rtmains unpaid f 
 
 aiMPtE MULTIPLICATION 
 
 * 
 
 If a iliort nMMiod (if performinir addition ; the number to ba 
 mnltiplied ii called the muUipUeand ; tl^e nmilber maltiplied bf 
 !■ ealled the mukjfUtr; the reault it ealled the pr§dm€t The 
 mQltiplierkind noftiplieand are ■ometimei ealled /aefere. 
 
 Subi L Wlien the mnUiplier doei not exceed A,1ie|iti at 
 Hkm write plaae and mnltiplf eaeh Agore bf the rnvKifAiiMml liy 
 'Itm naltiplier, parrying by tena ae hi aiddition. 
 
 74035863 
 149871794 
 
 BXAHPLia. 
 
 < 48529769 
 
 8 
 
 1455SP99 
 
 Multiplicand 7e96«9 
 Moltiplifir 5 
 
 Multiply 
 By 
 
 III m i >i 
 
 €46159765 
 
 4 
 
 ^99611(1^ 
 '€74996 
 
 3928245 
 
 Product 5249736 
 
 Product 
 
 Milltiply 837429156 hy 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,49. 
 Multiply 837429156 hy 3, 2, 5, 4, 8, 7, 6, 12, 11, 9, 10. 
 
 Multiply 
 
 1. 74963854 X 60. 
 
 2. 59689479 X 80. 
 
 3. 4854293 X 500. 
 
 4. 72954986 X 400. 
 
 5. 883968&7 X 7000. 
 
 6. 95827694 X 90000. 
 
 RuLS II. Wiiea the «ulttpUer ia greater than 12, but a 
 compoaite niNBber ; malUply by its component parts. 
 
 Mdlt. 74867984 by 14 
 
 Mult 49526378 by 24 
 
 ••!" 
 
 149734768 
 1048143376 
 
 198105512 
 6 
 
 1. 74889 fine X 
 
 2. 969497965 X 
 
 3. 479360587 X 
 
 Product 1188633072 
 
 18 s= 19471048968. 
 39 ^ 18029699960. 
 86 '==: 172569811991 
 
 .i^i 
 

 ;■!; ii 
 
 m 
 
 
 ..!>? in' 
 
 t.. tV.J 
 
 fid f>5 i;j«rtti 
 
 I: 
 
 8 
 9 
 
 8. 570854838 X tJj = 4li6i54«iS6. 
 ). 749385627 X 84 = 639483j^2668. 
 
 .a I 
 
 l^ 5f(^g6$,8^,.X,144 ;^, •^r^994#^,;:,^,,|,,,. 
 
 (7 /|^vi<i .|II.,M W^noJkhe muUipliiar Janot a eotn^siliB miiiybery 
 ,or cuqi^f^irU 1^ federal figure;^ ie»MUi)pl| > by «afeb rfigone sept^ratel/, 
 taking care to place t:lx«!; Jicst ; fif oreir <of ]tmeh, prodiit t< ' «iiree% 
 under the figure you multiply by, then add the products. 
 
 Mttiti; ;8ji»lQ4S1765 by 235 
 
 235 Proof. 
 
 (>,ili^p^l08835 
 9631265295 
 6420843530 
 
 4, 
 
 
 ]VIuU. 48769^«600:ijl^f 407500 
 40^750qi iProof. 
 
 1- 4 
 
 243847430:: I T^J^Yf 
 
 ^% 341386402 
 
 
 K 
 
 X 
 X 
 X 
 
 .7644.9114775 
 
 3. 38056918 
 
 4. 91<54'^64 
 
 5. ^5V4967 X 
 16, ^7498685rx 
 
 7846529 X 
 
 5319476 X * 
 
 8736582 X 
 
 4517^47 X 
 
 6085700 X 
 
 19^7944 -^'^^'H^^^ii' ^4 
 1987356554500000 
 
 1! 
 
 7. 
 
 8. 
 
 9. 
 1% 
 II. 
 12. 
 13. 
 14. 
 
 43 ==u 3218634409< 
 |7 =R|,,;;n,81816^^7JJ3^, 
 9057546484. 
 83121864420. 
 42S0802i290.i 
 36910945770. 
 34305024788. 
 425877248561 
 615929031000: 
 178Q03l71d00Q. 
 551242706000. 
 
 238 = 
 
 ,905 a= 
 
 870 t= 
 
 642 r=i 
 
 4372 = 
 
 8006 = 
 
 7050a = 
 
 394000 = 
 
 90580 =: 
 
 3916000 X 2700500 = 10575158000000. 
 $450549 X 15463 = 130670839187. 
 5195463 X 600080 = 3117693437040. 
 
 1. How, many, stones, each a foot squfre, will paTO a floor 
 40 feet lon|f and 32 feet broad? ^I - 
 
 2. My iDoonfio jit 9?^ P®** ^^^}^ » ^(tf^ '* ^^^^ V^^ annum ? 
 
 3. How auiM^ ietlera in a'volumf St 49^ pag«i} each pag 
 39 Uneti maA ea^b Itoo 62 imrtitrs t ; i «^ : . 
 
 page 
 
 eaeh : 
 
 ihare 
 
 onebi 
 
 8. 
 bednrJs 
 
eaeh IS iiheaveft 7 
 
 i«u« ^^pii«oiiiiH|ir«r>« teitieif mv«Atfd ' mtimiif theib^ <ii^ the 
 •hare of each is Je354: what was the ]ej|^f>« >?'» -^ >t ^d 
 ..V 7f« JBfP^f man^ Ifrainf of f ,^ef*.wiai , fill 98T bofhol(|» irhen 
 oJM Doshel cqntf4r)* §75,0W^.gnipnat r M ; ,t<;Arvj» Js^ri »? ; /vi 
 
 8. If the number of students at the Colleffe of Edinboif h 
 bediran:«t#agB^i;BS6^and each exfiknd j630 ibr^liis>'ii|lainte- 
 nance» besides X13 -for cisis-fees and books: how nnich monej 
 is thus ^ireolated'in Eclinburgh? t j - iti* it'iT ' 
 
 9.' -If the n«Hiiber of newspapers r published- eaeh week in^ 
 Orteat'Britaitt be*578«^ ali»d of each on an«iirerage 1145/jB6piei 
 are sold: how many are sold in a year? --^ 
 
 10. Jli tbo-ilun>bpr of Ifiackney coaches^iii London be> 1^4^)0, 
 and each earns \3. shillings per day : iiow mainy shillings will 
 theye«rif>ina^>*«ilof!S65da^i? V ^ ' ';V 
 
 11. 'A genUeiii^A gave -his daughter- a^f^OTeetiG in which were 
 IS drawers, ^6' having sir divisitfM, aiid in cabh division 
 jei34: what wad -the toy's iWrtuilin **f * - ;i]' 
 
 IS. ;flow mahjr unices 'will a man wieilk in 56'^(earS^ supposing 
 
 him to travel ^S mile\i per day, and that eVery year consists of 
 365dayi? vtr-r;'.n*^ ..■■■ f,» ■ r m-:v.-^d^f 
 
 (") 12fli0. (-ay #1508, (») 884«)8. (f) £3«19. 
 
 (») 89IH2. '(;?*> s£S8984. ^'') 666225000. (»V £77952. 
 (») 844t4120;(i*> 6694000.8. (">de9648. (»») 245280. 
 
 Vi5 
 
 hi. 
 
 M' 
 
 >. SIMPLE DIVISION » 1 
 
 Is the iii^jthod' of j^Qdiiig how often one number is contained in 
 another. 
 
 ,,,,,7'^7>"iP^>^Mt<re divide hy iSvOalled the «f»v>»or, the nuofber 
 to^'be divided the dividend, and the result the quotient. l. 
 
 RuLK I. When the divisor is not greateir thlan IS, divide 
 tlQ^ntaliy.' 
 
 ,X>ividend. 
 Divisor. 3)47S8649S 
 
 Dividend. 
 Divisor. S)46383S74 
 
 •if, I 1 : 
 
 Quotient. S3141637 
 
 •i-4' 
 
 Proof, 
 
 46S83S74 
 
 Quotient 1576S164 
 
 )-..i,.il iir. 
 
 Proof. . 4738648J) 
 
>l 
 
 I i 
 
 d. 5738(10941358 -r 3, 3, 4, 5, 6, 7, 8» 9, I0,itli «. 
 MviS. 94917888«888>*<-4,3^8^t3i^i«,l5,^^''l«,ll,10. 
 
 Y I KvifB II- W^ 4h»^i#f|pof Jd « 9onf»iU mmimi, diride 
 by its eomponent f»|rti*ri(ij^. 
 
 '<' jVoie. To ' fiful ' the' tnw 'rMnifi/der; fnikltfply tba'last nimsSiider 
 by the first divisor, to this add the -firit^^ihiiinder. 
 
 <,iaH C<3)74fi638<9 -M4 
 t 7)37131924—1 
 
 ml 
 
 Qmt !58O4560-^ 
 
 (5) 688715&^9 
 Qaot I377431--3 
 
 a 
 
 Rem, 4Xdrf Is^ 
 
 Ki^^i tRem. 8x44*9tsl4. 
 
 1. 
 
 7438952617 H 
 
 - 18 = 413^75145 fpm. 7, 
 
 2 
 
 8507281935 H 
 
 - 24 s= 354470080 A 
 
 15. 
 
 3. 
 
 519463706(4 H 
 
 - 28 = 185522753 
 
 • ■ 'r.;f i 
 
 4. 
 
 9305263820 -^ 
 
 h 35 = 265864680 
 
 20. r?r 
 
 5. 
 
 6714832166 - 
 
 r 42 = 159676S56 
 
 4. 
 
 6. 
 
 3750984719 - 
 
 h 54 = 694^679 
 
 53. 
 
 7. 
 
 1938527492 - 
 
 r 63 = 30770277 
 
 41. 
 
 8. 
 
 5409182561 - 
 
 r 72 = 75127535 
 
 41. 
 
 9. 
 
 4738509127 - 
 
 r 81 = 58500112 
 
 55. 
 
 10. 
 
 7294850642 - 
 
 r 84 = 86843460 
 
 ■ •«. . 
 
 11. 
 
 3710538274 H 
 
 - 96 = 38651440 
 
 34. : 
 
 12-, 
 
 8593250750 - 
 
 r 99 = 86800512 
 
 62. 
 
 13. 
 
 5148365083 - 
 
 r 108 = 47670047 
 
 7. 
 
 14i 
 
 6039147815 - 
 
 r 110 = 54901343 
 
 85. 
 
 15. 
 
 4718052938 - 
 
 r 132 = 35742825 
 
 38. 
 
 16. 
 
 9403678195 - 
 
 r 144 = 6^303320 
 
 115. 
 
 
 Rule III. Wkeu the dtvisbr ii not a eotnposite tionfber, 
 draw a curve on each side of the diVrdend, and fiHice the 
 divisor on tjhe left of It. Take the le^st number of figruFer on 
 the left of the dividend, that will contain the divisor ; find, how 
 many times they contain it, and place the number in the quotient 
 on the ^rigbt of the dividend. , 
 
 Multiply the divisor by the finruM placed in the quotient, 
 subtratit the product from the assumed :fi|tn>'€<>t ^nd Ho the 
 remainder annex the next figure of ^ dividend. Divide the 
 number thus obtained in the same ma««er|«nd so on till all the 
 ggufc* of tbi dif idend- aie medt 
 
,11,10. 
 
 Issl4. 
 
 nn, 7f 
 15. 
 
 SO. V 
 4. 
 53. 
 41. 
 41. 
 55. 
 
 S4. : 
 
 63. 
 
 7. 
 
 85. 
 
 38. 
 
 1X5. 
 
 pkce the 
 
 figrjuret on 
 
 ; find.liQW 
 
 he quotient 
 
 i'-'.i-'i'l 
 
 16 quotient, 
 
 uid 'to the 
 
 Divide the 
 
 till all the 
 
 
 ^ 
 
 1 
 
 'X' 
 
 44916 
 
 37430 
 
 J108* 
 7486 
 
 ■,..■:■> »V»^4ti^ lot. 
 : 1*86 ■ . - ,-. ■■! ,t,.,.v 
 
 ■ > III m i;. . 
 
 301433 
 521184 
 ««0593 *i 
 456036 
 
 vi i 
 
 I'M 
 
 35087 
 39944 
 
 60433 
 59688 
 
 .487698473 Proof. 
 
 Remainder 544 
 
 48769847^ Pnoof. 
 
 1. 
 
 58896274 -< 
 
 5- 31 ss 
 
 1883750 1 
 
 renr. 34. 
 
 3. 
 
 608374£>5 - 
 
 f- 48 = 
 
 1332553 
 
 33. 
 
 «. 
 
 37419538 ^ 
 
 r 53 = 
 
 517349 
 
 41, 
 
 4. 
 
 40381694 «* 
 
 r .67 = 
 
 602711 
 
 57. 
 
 5. 
 
 10507431 -; 
 
 r -74 = 
 
 363613 
 
 69. 
 
 6. 
 
 34182947 -; 
 
 r 85 = 
 
 4(^153 
 
 37. 
 
 i; 
 
 70546152 - 
 
 r 97 = 
 
 737279 
 
 89. 
 
 174963081 H 
 
 r 317 = 
 
 B06281 
 
 104. 
 
 o! 
 
 410589475 - 
 
 r 308 = 
 
 1333082 
 
 219. 
 
 10. 
 
 764127542 H 
 
 - 470 = 
 
 1625803 
 
 132. 
 
 11. 
 
 519380257 - 
 
 r 526 = 
 
 987414 
 
 493. 
 
 13. 
 
 873154963 - 
 
 r 691 = 
 
 1263610 
 
 453. 
 
 13. 
 
 249375016 - 
 
 r 705 = 
 
 353723 
 
 301. 
 
 14. 
 
 031842790 - 
 
 r 858 = 
 
 1093712 
 
 166. 
 
 15. 
 
 838140819 -: 
 
 - 4081 = 
 
 205376 
 
 1363. 
 
 1«. 
 
 481093600 H 
 
 - 5830 = 
 
 82520 
 
 2000. 
 
 17. 
 
 743725482 -. 
 
 - 7153 = 
 
 103973 
 
 6613. 
 
 18. 
 
 619430528 - 
 
 -. 9007 = 
 
 68772 
 
 1124. 
 
 19. 
 
 951653000 - 
 
 - 8700 = 
 
 109385 
 
 3500. 
 
 20. 
 
 745419364 - 
 
 r 43742 = 
 
 17498 
 
 31848. 
 
 31. 
 
 919008500 - 
 
 1- 708000 = 
 
 1298 
 
 54500. 
 
 33. 
 
 674851680 -i 
 
 - 81030 = 
 
 8338 
 
 33840. 
 
 23. 
 
 793087000 H 
 
 - 66500 ■—- 
 
 11300 
 
 38500. 
 
 34. 
 
 548300000 H 
 
 - 53080 = 
 
 10339 
 
 36680. 
 
 a>W. 
 
 990Maeoo H 
 
 r AQTOOfl = 
 
 914 3640Q0« 
 
 /* 
 
ill 
 
 1. My yearly income ie $1 ^SS i* wha^ It iHU |>er week t 
 9. U^ 1^ AQ^tekk \wiK requlto i^ vt^ei; *iieli a eqaan 
 foot, topave it : what is its breadth t «^ >' ^ « 
 
 3. The number of letters in a quarto volume which eon. 
 tained 4,465 in a'imJEr^^ were 3,393|400: ho#^)&any paffos and 
 aheets were m It ? < * • a«. »J 
 
 4. Great Britain tfird' Ireland contain^' a- populatSiowW 
 26,835,773, and their 'surface is iSS^ldd'^oare miles: how 
 many inhabitantvia that on an average to«rlie> square mile V 
 
 5. Franoe'^^'donia^nB a population of 34,140,900, at theTraU 
 of 167 to the square mile : how many square hi lies does Frknce 
 contain? i' 
 
 6. A multiplier is 789, and product 6^678,885 : required the 
 multiplicand. ' 
 
 7. If the hackney coaches of Edinbifrgh earn 985,500 
 ^shillings a year, at the rate of 15s. each per day : what is the 
 
 number of coaches ? * •' ..t^rii '? 
 
 8. If a pigeon fly at the rate of 56 miles an ho^ : what time 
 would it take between Edinburgh aYiid the' Cape ^ Good Hope, 
 a distance of 5,544 miles? 
 
 9. Ac capiMin, mate, and 56 men, take aprixe worth JC40,020 : 
 howmqoh will everyone receive, supposing thttm all to share alike? 
 
 10. .^How many; miles is a.per8on;4ivin'gki Toronto carried 
 eastward in an hour, in : conseqnemso - of the ' earth's diurnal 
 revolution, supposing, it performed in S4 hoiusi and, that tho 
 parallel of Toronto is J 8,360 ? > • : 
 
 (>)$26. (2)92. (3)760p.or95S (*) 219. («) 204436. 
 (^) 8465. C) ikO. (8) 99. f)£e9b^ (i^i 765. 
 
 ^BUPPLCllES^t TO MULTIPLICATION ANn iDIViSlOM.' 
 
 I. '\VfiiBn the 'multiplier contains a fraction. . 
 
 Rule* First multiply :by the vpper figure of the fraction, and 
 divide the product by the under figjire ; then multiply by the 
 integer, and adfl the product to the quotient. ; 
 
 I 
 
 11. 
 
 Rule. 
 mdtr a 
 rodoct 
 
 ?> 
 
 ■^1 
 
 irof; -. 
 
 Mm 
 
 Mult. 6467536 by 8J 
 
 Mult. 
 
 538267 by 406| 
 4061 
 
 ii\ 
 
 5)19462608 
 
 38925214 
 51900288 
 
 ^^792809$ 
 
 Prodi 
 
 n 
 
 8)2691335 
 
 3364161 
 3229602 ' 
 2193068 
 
A--t-± 
 
 *!•-■ 
 
 .1- 
 
 0; db6^472 
 7. 4936582 
 
 t 7 1^8978^ X tf ^ 5ft6734e9|. 
 
 4.- ilt6408 r V ^ :^ i|608(*|: 
 
 5, t^l05« X lOf :^ 88l87dtU4. 
 
 X 124^ = 8709^11}^ 
 
 X X == *87d67i|/ 
 
 ^ 8405274 X, 50| == 1712^d85f, 
 
 9. t5869i4 X 6142 = 466 td20644|. 
 
 X 8021 = 1 125781 118|. 
 
 ^ ^'^^li f" 5068969450. 
 X 800|| ===: 1482721646|. 
 
 If. . t When the, divisor contains a fraction. 
 
 Rule. Multiply both the dividend and the divisor by the 
 mdtr figure of the fraction, taking in the upper figure to di« 
 irodoct of the ifioMor; then divicle. 
 
 10. 4718360 
 li. 9S7425P 
 12. i85£148 
 
 Divide 487654 by 3| 
 
 34) 487654 
 5 S 
 
 5"f*,« 
 
 16^^3)2438370 
 yif8>4219135 
 
 
 6 
 
 nfafv63) 
 
 Divide 7458 by 8f 
 
 8{) 7458 
 
 fiQuot 
 
 w^ 
 
 153391) Quot. 
 
 44748(844)f 
 
 434v.'. 
 
 234 
 213 
 
 , 1. 74981,85 
 
 2. 2704526 
 
 . 8p 8571492 
 
 4^ 5149300 
 
 bi 6381753 
 
 ^^ 6. 1437016 
 
 7. 4Q13628 
 
 .8: i^l74095 
 
 
 it; 
 
 * 
 
 'm<Tn' 
 
 238 
 2^J? 
 
 16 Rj^iQ. 
 
 4| s±: 1665152f 
 
 8| = a<)9088||. 
 
 = 803f>77|. 
 
 = 6436625. 
 
 = 505485^. 
 
 vdl_*'i^ttss 15807176^-^' 
 
 
 84 
 
 F Z 
 
 :M' 
 
 = 142719^ 
 
 4- 60v^ i= 86001 
 
 Ji V 
 
 9; 74386^4 rf. 5^4j =141751 
 tp. ; 3^751^5 ~ 800A == 4b8^r 
 fie 841)74^ -~ 780|{ =? 107(58 
 
 
 
 .^,..6|340g3.. -i^...274}§ = 24540|?lj 
 
I 'M 
 
 I ,i 
 
 ;!., 
 
 h 
 
 1 It 
 
 0i' MiMlifiKIMMIfi^iSMMIMtllll^^ 
 
 I. Lent W i^'fi^ toJ9. 48, t<ir^^ 1!^, W JDCjIdpi, toJB. ^644, ! 
 to F. 1340 ihiwmt^l^ hnye I Min ft)|7 I;,;;^^ ^»791. 
 
 9. A geii^i|iii|i^ ihM (40 peJfinfeeK: ho^ n^Yif £i is'that per 
 year? ' f , , ^i,. . v ^ , , Am- 9,080. 
 
 3. Sir Isaac Kew^n w|ii born in tjp43,1ihd'!aied in 1737: 
 what was his: :^ffet ' Atif. 85. 
 
 4. A {lantan^n icohsists of 10,656 trees, plijihtect in 96 rows : 
 how many treieiir d(^iii each row ^di^tain ?' Anw. 1 1 1. 
 
 5. A pers6h' who$e fortune was j^5,000, (rjiye ms el'doBt son 
 JC909, his W^nd son jeSOS, and each^of his other thre^ sons 
 X625 : how iniich has he left? Ans. i;i,408. 
 
 6. 7,412 eggs were packed in 34 ca[skrt how inahy did ea^ 
 caskcontatni ^ii«. 218.^' 
 
 7» Hbw many stones, each a loot sqoare, will pave a court 
 measuring 99 fe^t by 49'? iiii«. 4851^ 
 
 8. A man bom in 1829 : when will he be 68 yearv of age ? 
 
 Am. 1897. 
 
 9. A ^eld> i^ontained 39 acres, and produced 1,664 buidiels 
 of grain : how much was that per acre 7 Ana. 52 bush. 
 
 10. Mv! ttcrtai laSt yeat^ prod need 526 bushels of w)i;eat, 147 
 bushels of barley,; 78 of beans, 100 of pease, 274 of oats : how 
 many bushels ha4 I in all? '■ jtiksv li^l25. 
 
 II. A certain county contains 124,440 acres, and 20,740 
 inhabitants: hoWliiany aftres are ther&>t<» each !?\^^ An». 6. 
 
 12. What number divided by 27 will have for quotient 1111 ? 
 
 An». 29997. 
 
 13. If a man walks every day 2 hours, at 3 miles an hour, 
 how many milev will he walk in a year ? Ans. 2190. 
 
 14. BoVrOvrcd from A. sixty-three dollars, from B. twenty- 
 nine, from -0. thre^ hundfed and forty=eigbt','aiid from D. one 
 thousand and fotir^: how- much did I borrow iii all? 
 
 Ana. ^444 
 
 15. How many days «re in the 12 ealendan months^? 
 
 'V'' .."''^^^H V ' ''■' ■ 'Anf.S65. 
 
 16. Whai^s the difference between' twice 5+20, and twice 
 204-5? i.T . Ana. 15. 
 
 17. Three uoys, A. B. and C. won together 97 niarbles at 
 play ; now, riP the number of marbles B. i^on be addi^ to the 
 number C.'won, they will make 60 ; and, if the number A. won 
 be added to the niimber B. won, they will iliake 62 : ho|ii^ ma^y 
 marbles did eafoh boy win separately 7' ^ ^ 
 
 Ana. A^31^B;25,Ct35. 
 
MXtOBLLAinBOUfi 
 
 mfmmuurLm mvLxi. 9lp 
 18. SurnaroM iwir/int ivtlMriMdotv^liejVfed in ScoUand 
 
 }$..,, A :inerobai|l hf0^ 900! pisoei of ^fsoftpp, oaiiliiiinii| 96}o 
 |yiir4a each: how many. yar49 has he? ilifiu 3$690* r> 
 
 90i. A gehilenian'» in^oiAe i«>jG3000per yeart Mo#>wmi|i< 
 jmay heiapend perday, andrsate JC540iat Iteyear'gend?' i 
 
 ;'.«■;.». •j'f^utj't:?.*'* J^'fcijtiii/V .■ ; n^uU'.i Into ' Allt.-'fl&ti^i 
 
 Slv The> < irihrda nawi kispd \ in aritHnietio Wero brou|fhi intiiV 
 jEoEopei)? the Saraecna^ froaa Arabia^) in 991, and Lord Napier 
 {ioTeiited logariUjiinBin 1594: hbwmaiiyyeard intervened? 
 
 . lii f'5«niii^(^ s'f'jM,- ilna. 603. ■ 
 
 ,S2.N -What IB the difference between sii dozen of dozens, aiid^' 
 Ihalfii dozen of dozens? ; Ant. 792. 
 
 23. Tbb sun's diameter is 89^^,000 itiiles, and the earthV 
 |7970: required the difierdnee.- /> < ilnal 882,030. 
 
 24. How many seeds were pr6ducec|.1l)y a bean which had 
 |l4 stemsi each sleiii id.podsi and each pod 6 seeds? 
 
 iln«. 159$. 
 
 25. Wha^t is the difference between the area of a flo(>r;50 
 Ifeei'by 34, and the joint areas of two floors, each one haif of 
 
 IthteBedimehBions? ; iln«. 850 feet. 
 
 S[^(j What is the annual number of deaths in the world, 
 Isiippoiiiog its population to be Q15iQO0^OOO» and ^^hat every yeatr 
 loi^^Wt of 32 die? ? iln». 25,4^,75p. 
 
 27. A ship bound to a> port^ 860 milbs distant, after sailingl> 
 I forward ^di^ farles, is driven back 58 miles ; ahe then |rets for* ^ 
 
 ward 156, and is driven biok IBO^ miles; again she gets forwavdv 
 1680, and is driven back 56 : how far is she distant from her 
 (port ? An8. 62 miles. 
 
 28. How much is one billion greater than 197,840,605 ^ 
 
 Ans. 999,802,159,395. ' 
 
 29. The sum of ,£50(M)»ia to be. raised iVom) 12 countifi, in 
 leach countv are ^ix townships: how much must each town{\hip ,. 
 Icontribate ? "* Arts. £69^; 
 
 30. How many pins will a boy point in a week, who works 
 [eight hounsi per dayv aaid. points 16^0^ pinS' in> an hobr ? . 
 
 31. The art of ..pfihting was discovereduin the year 1449 «^ 
 |how} long is iiti since ?^ tthis being 1846;^ Arm. 397 yeafs; 
 
 32. How many strokes does the hammer of a ddck strike^ 
 lin^Aday^alidhbwi many in:8 year of 365 days? : 
 
 A«fi'156/perday>. 56,940 ^r^^K 
 
r /; 
 
 .1*1 ■/, " 
 
 ;i» 
 
 It 
 
 
 Ml 
 
 
 ■»>.|l." 
 
 What kinlbiriellel ' By whM are all nuitoUm exptr^iMadt 
 Whit ltd ybU liiean by number? What ia the meanihg (6f onlt 
 or Unityt ' What ia i whole toUfntef'f Of What doea a fraction 
 consii^t What ia. meant by ati l^te^ert What ia ail enln 
 namber? What ia an odd'iuimher 7 What ia an abatraet num- 
 ber? What ia a concrete. number 1 Vv hat ia a aimpie. number? 
 What is a eompound number? What ia a composite number? 
 What are the fundamisntalfrulea of ariUimetio ? What ia meant 
 by Numeration ? What do you mean by Notation ? What ia 
 aimple Addition? How ahoold the numbers be placed? What 
 ia the number found called? What ia aimple Subtraction? 
 What ia the }|freater number called ? What is this less number 
 called? How do you place the numbers in subtraction? What 
 ia aimple MulfViplication? What is the number to be ipultiplied 
 called? What is the number you multiply by called? ,;Wh^t 
 ia the number arising from the operation called ? What are the 
 mahipflicand and multiplier sometimes called? How do yp^ 
 multiply when the multiplier doea not exceed 137 ^uw do you 
 multiply when the multiplier exceeda 13, but ia; fpund in the 
 multiplication table? When the multipl]i,er ia tiot in the talkie, or 
 conaiiia of acveral iigurea, how do you proceed? Ho^ do ypi^ 
 multiply when there ia a fraction in the multiplier? What'ia 
 aimple pi vision? What is the number to be divided called? 
 What is the number you divide by called? Whtit is tbef result 
 of tbd operation Called? How do you divide When ihh diirisor 
 doea not exceed 13? How do you divide whan 'the divtf^ 
 exceeds 13, but ia a composite tiumlier? How do you divide 
 when there ia a fraction in the divisor? 
 
 .■■it 
 
 snu' 
 
 , II 
 
 i 
 
 iffsttrfr; 
 
 PART II. ^ 
 eOMPOUND ADDITION 
 
 i'vmts 
 
 Is thfi; Of erat^>n of adding two or more numbers of diJfl^^ent 
 denominations. , - -r , 
 
 JRuLE. Wnte numbera of the same denomination mnder each 
 other; find the sum of the ri^lit hand culuniO, which divide by 
 aaonaanyf of tliHt name as make one of thenext lii)rher^; pliiie 
 the remainder, if any, beloW the column added> and carry ^e 
 quqti^l^tto, the next. ..,..,.?■,.. „..;■.!_> -'■.■.5;!^ .■■.:>■- .!,■,; 
 
 Proceed in the aame ihatiner with the remaining deuiomiiia- 
 tionvlo Aho lait> whidi add aii abatfact nun^bcrs. 
 
 1: 
 
iir 
 
 I 
 
 947 10 111 
 
 «l 17 6| 
 148 19 9 
 419 16 7 
 ^9 11 111 
 470 19 91 
 
 1961 9 8| 
 
 1733 18 9 
 
 410 19 . 6| 
 
 994 13 11 
 491 13 
 
 .1 
 
 11 h 
 
 876 17 10 
 ^8 18 <4 
 916 16 4| 
 
 8469 18 8| 
 3078 i9 3 
 
 946 11 CI 
 
 371 16 4|^VM 
 713 16 11^ ^ fa 
 465 n 
 
 ^ 
 
 654 13 
 893 16 M 
 
 3345 7 61 
 
 3098 15 11| 
 
 i \- 
 
 1981.^ 
 
 8| s3489 18 
 
 «| , 3345 
 
 7 6|. 
 
 X a. A 
 
 U 16 9| 
 45 8 6} 
 
 54 17 8| 
 67 43 16 
 
 17 13 61 
 J80 19 %^ 
 
 . (4) 
 
 £ •. d. 
 
 43 14 11 
 : 96 17 J 
 
 33 15 71 
 
 10 17 ft 
 83 9 10| 
 67 14 51 
 
 54 ^6 7| 
 19 :9 e^ 
 95 10 4 
 
 56 8 10 
 63 15 8| 
 49 7 3 
 
 47 18 11| 95 14 9| 
 
 57 16 ;7| 
 75 IS 5i^ 
 
 58 19 lOi 
 
 84 15 8^ 
 
 (') 
 
 33!«7 ^1 
 50 « I< 
 43 18 81 
 79 15 B| 
 94 9 10 
 35 13 4| 
 76 13 ^ 
 
 
 ). i r, 
 
 <•) 
 
 '^^ C) 
 
 8 17 84 
 95 6 11 
 
 37 14 6| 
 70i 15 91 
 
 7 14 6|ii f^48 17 8^ 
 
 i 
 
 <*) 
 
 34 13 7|^ ^'^^m 16 7| '11419 4i 
 
 80 10 '4| 
 
 N pr 
 
 S4 13 41 
 
 6 9 10 < A < 45 17 Slj^ 
 
 74 15 «!• ^63 19 9| 
 
 ki^hi- 
 
 75 % 11 
 
 915 8^ 
 63 -»7 5 
 
 ^iB 7| 
 8fl- 9 10 
 
 ^^13 . 6i 
 
 (•) 
 
 490 10 3 
 
 I 
 
 ('•) 
 
 347 16 8| 584 IT 
 
 t 
 
 173 i 
 
 ) 
 
 51^ IJJ; ^1 372 8 U 
 
 106 14 ^\ 
 890 16 8J 
 S^7 9 41 
 
 740 17. 8 
 305 9 4 
 
 i 
 
 vx 
 
 12 
 
 473l>j(6 Wi^n 
 
 ^ 
 
 7<»14 61 419 15 n 516 8 74 905 11 3i 
 
 190J4 ^; $$4. 7 9i 
 
 841 jl6 4 
 436^ -.U 
 
 ^ ^ . - ^64 18 111 973 10 3- 
 
 173 ir 4ii^ 671 n ip ^ 353 ?i 9. 73^ 14 1| 
 
i 
 
 pi 
 
 III " 
 
 I ^ i i 
 
 HI 
 
 \ 
 
 m 
 
 fl! 
 
 J |A Ml Df C 
 758 -Uk^ 
 190 AS ^ 
 
 498 A» ai 
 
 371 jH 
 549 14 
 305 13 
 894 16 
 
 6* 
 
 9i™ 
 
 4| U4« 
 
 (t4) ^ , 
 
 iB i. 4 tf. f>( 
 496 10 ^1 . 
 581 16 4irt 
 103 10 10 
 874 15 v7| 
 940 17 j8 -^ 
 718 13c^i ' 
 361 14 6^ 
 718 18 11 
 
 74»'I4 8i 
 
 490 17 5| 
 
 368 10 H 
 
 573 18 4 
 
 140 is; 9| 
 
 S64 17 m 
 
 507 13 9^ 
 
 475 19 4^ 
 
 ■■■■it 
 
 i*X374 14 S| 
 
 857 16 8^ 
 960(17 11 
 538 13 7i 
 74r B 10^ 
 479 VS 4| 
 158 19 '6i 
 604 7 6 
 
 «i 
 
 a; (If) ^ 
 
 547 13 6 
 
 V 670 14 81 <? 
 
 MB 10 7f 
 
 ;885 18 4( 
 
 .836 13 5i i 
 
 903 19 9; 
 
 784 14 9f - 
 
 «51 17 4^. 
 
 : O 
 748 13 1\ 
 409 7 10 
 
 83 14 6| 
 950 8 U 
 116 19^ 9i 
 ,869 6 5 
 
 45 10 < ^ji 
 531 ^'5 '4 
 
 j^ :■-.• •• 
 
 t '■ - 
 
 £ ■. d. 
 4385 16 7 
 .504 10 8i' 
 86470 8 3 
 !79 15 10 
 953 Hi 6.51 
 V bP5* 17 9 ;> 
 or*' 9^ 3 4^f,j; 
 ■3^00 18 6.45 
 ^ ifi9 5 Hi - 
 
 je I. d. 
 
 347 14 8 C'> 
 a; ^09 8 51-i 
 i.{ 7' 90 15 ^7i 
 18417 6*3|, 
 
 eJ81 17/10 >; 
 Ci 65164 9 !4i 
 M J 58 13 64 i 
 i;, 7630 8;4ii;I 
 ,. „. 25 14 It 
 
 c«:W d. 
 
 74a 14 SJ 
 
 ;]i69 10 7] 
 
 ^IMOk^IS 4 
 
 rfifi0i;l7 9i 
 
 Jri/7aM 51 
 
 il68 19 3} 
 
 955 10 10| 
 
 847 18 8| 
 
 304 16 7i 
 
 89 5 4 
 
 740 19 8| 
 
 16 8 5 
 
 853 17 ^ 
 
 ^74 6 ^ 
 
 ^^ ICT m 
 
 » r- 
 
 £ I. d. 
 74931 19 4 
 
 180137 M^U 
 19 14 11 (u 
 c V 38574 r6 64?:i» 
 V 3150 ;17 .9 »i^ 
 08 406 ifl Jliu 
 ^ 48385^ <a 
 *H 90 |M) (3Ji( 
 — 4817 4-10-. 
 
 
 1- ^J^^t is the Hurj^ of JC43 17|. ih^, Je817 60.' HOld., 
 £G 11^8l%d., ;e^lO 8a. 6d., £n 17s. 5^^., jei$ lOs^ ll^M; 
 
 jfe495l99.,7id^ r ' ' il'n*. 4^1896 lis. low 
 
 9. WhM is the fltuivi of i;5}6 Us. lO^d., j690 Ss, 5|4m 
 
 j68 7i 3(f., je3710 58.:i6tl., Je436 Oi lOid., jei5 199.%, 
 
 je7 6B.6i4.? ; ; ilni. JE4785 99. JOa, 
 
 3. Add Je4m6d., J^73 99. ll{d.. X7 I89/ 15s. &Li, 
 
 je46 99.4lid., £5 lis. did., ^690 iOs., XS 199. 7id; '5?^ 
 4n#. X168 78.7i3: 
 
 .'-Ml 
 
 5. 
 X96 
 
 6. 
 
 7. 
 
 10*^ 
 

 4 ». 
 
 < 
 
 *!> 
 
 u 
 
 Id 7i 
 
 33 
 
 5 4 
 
 10 13 81 
 
 16 
 
 8 ft 
 
 >3 11^ ^ 
 
 ?4 
 
 6 tf^ 
 
 j^ loF n\ 
 
 ^ 
 
 ^ai Ml 
 
 iij 
 
 : y^- 
 
 
 ...... fo 
 
 fy 
 
 ■— r -»'-- • 
 
 a. 
 
 d. 
 
 12 
 
 4 
 
 3? 
 
 «iie 
 
 M 11 iU^ 
 
 ^ 
 
 Si'^i^ 
 
 17 
 
 .9 c^ 
 
 «a t8iii: 
 
 l$i 
 
 sa nt 
 
 \P 
 
 <n^': 
 
 XlO- 
 
 68. HO^ 
 
 Losrii;^ 
 
 28. 4o|. 
 
 158.. ^iy 
 
 78.7ia. 
 
 4C>4d\£43615i.e(Sd.,4e7578.l0d.,je40f.6|d.,£lf n%., 
 
 ft. FMd the8tiliiof i;9l^l28.6id., X8l9i.ll|d., J678i.4dl; 
 jCM Iftf. lOfd., £9 128. 84d., ^€63 ^31. lid., £8 81. 'ST, 
 J@U2% 61d. Am. JB357 fti. Tid*. 
 
 6. Wbtt do these three eume of money amount to— the firal 
 it £iX 198. 6d., the eeeond ie 21 guinM^, the third ie 3 htlf- 
 g^yi^ ^4 a crown 7 ' ^^ . ^ An§, je35 I7i.; 
 
 7. A fervent wei^ tp rouliel and-laid out on tea £1 1484^|d*> 
 on coffee^lSe. 6d., on sugar £2 Oe. 6d.» on beef 278.^4>n-Aatton 
 368., on veal 98. 3^d, on Tarioua other articles 258. : how muoh 
 
 dtd Ire tor out in ell? *~ An9, X9^llir 
 
 8. A man lent his friend at different times these several 
 •nnMLViz.. X25 ISs,, M 7s. 6d., jC36 148. lOd., and fouFffbore 
 and mnetedh pounttiB, half a-guinea, ^and a shilling: l^Wtnueo 
 dMheiendinall* AA9. £170 ^9.J0d: - 
 
 "H." "Paid for ground tq 'build a KouSe J6200, mason's bill 
 ,£324-178. 6d., carpenter's je463 Ss. 94.j slater's J698 IBs. 4d.k 
 smith's jCIO IBs. 9d., glazier'b X48 78. lOd. : at what must I 
 sellilt^gain jCIOO? , An*. 1266^ 2d. 
 
 ; 10;' A>i^erk, hafing< been sent out for the pajmentefiSom* 
 bills,- reeelved from A. j623 12s. Qd., fh>m B. jCSI 17s. 101., 
 from a ,£19 IBs. 8d., from D. je46 10s.3d., ^rom £. jei743s. 9d., 
 and from F. JC15 58. : how much did he receive in all ? 
 
 . - Am. £IS5 Si:^ 
 
 ■(* 
 
 COMPptoD SUBTRACTION 
 
 || the n«Bijihod of fifdi^g the difference between two|9pm|ioiin«l 
 numliers. *^ c 
 
 R^LB. Write like numbers under one another. Begi^ at the 
 right hand and subti'act each number of the subtrahendi frQin 
 that bf th^ like nan^e in the^ininaend ; but if the under nbmttinr 
 begi%ater, subtract it frorri'the value of the* hezt higher naiAe, 
 add the remainder to the upper number, and write the sum 
 below ; biit in this case parry 1 to the under figure of the next 
 
 ^•"^* ■ ''a<iT d 'ZtMi 
 
 Mintteud. £27 18 llf ; From X38 10 4k £379 14 H 
 Subtrahend. 19 17 11| Take 27 11 11^ itB 16 8| 
 
 Difllere^ce. 8 11| Diff. 10 18 4| 193 17 H 
 
 '' Pii^f. 27 18 lU Proof. 38 10 4\ 3t2 14 6^ 
 2 
 
illll 
 
 1! 
 
 ' ' 
 
 '■■ I 
 
 m 
 
 {i 
 
 ?'i n*'* 1" H 
 
 
 ■«F^ 
 
 •^- ..brr-T 
 
 i«M» 
 
 J^ 
 
 ■'■•1— — . 
 
 as 10 H 
 
 70 3 04 
 
 It 10 lOi ' 8 14 8f 
 
 ""^f^T'^r^v^ «,^ ? «— — — — • 
 
 16. «ia :yrnVf,A3;ia... ,3. 
 
 ss ]ia If ^ 17; s 111 
 
 714 6 3 800* Hi 
 
 190 11 10| 
 
 800 10 III 
 418 17 4| 
 
 "" ' ■ ■■ " f»lF. ' 
 
 d') 
 
 
 
 $31 lli H 8i4 i 3. 
 
 d36 15 81 615 11, 41 
 
 ' im 
 
 ■•:fv 
 
 :L 
 
 1 ^ 
 
 f 
 
 (") ' 
 
 (14) 
 
 10 4)>ll 
 
 34 19 
 
 i 15 8| 
 
 9 5 H 
 
 (15) (M) 
 
 560 0*0 708 
 96 4 199 19 Of 
 
 v.'.'-,i ; >. 
 
 .' t». 
 
 •y «.-■ 
 
 iiv'K 
 
 (") 
 
 (*;> .*/)^ 0?) a' 
 
 94 13 5i / 65 14 7* 874 17 84 
 88 ir 8|^^^ «»I6 17 *9| 489 »8 1^} 
 
 I 
 
 (»•) 
 
 >«.« 
 
 4.0 ^ 
 
 80 
 19 19 Of 
 
 L^j I ■ ;. i 
 
 5(^ 6 
 90 111 
 
 ;<ii:-; -i^di ,(n'ru; '.i-U 
 
 :(;.»: I •i;--ji/- b*4' ' 
 
 KO (SSJ 
 
 i»4 13 6 
 46 14 91 
 
 ^ii k 
 
 U 11 ii|t 
 
 f r.: :(»•):.; i; ■ -'■-"-';(a7\ . 
 
 30 10 54 705 17 d| 
 
 9 12 10| 418 6 164 
 
 95 3 10' 400 
 
 5 19 04 . s 9 rO 04; 
 
 ■ft 
 
 §it tl 
 
 J 'J' 
 
 700 ,0 
 9 19 U4 
 
 ^•) 
 
 914 11 8i 
 
 219 1» Oil 
 
 6dO 10 
 ^9 9 9i| 
 
9. W6«t is Ihii diibmiee bettrMB JSW 19^ llH «i4 
 jB85 191. W.7 t . • 
 
 S. From j61 sabttniet li. l^d. 
 
 4^r'.B«fiowd jeiO, of whioh I hat* paid J6S Si.v3^i haw 
 mnohani,! itiU in debt? 
 
 >S. ^Howtnach « ihe ■om of XlLlla^lH I^M(«hMti619t 
 ^ i J61000— je;i35 15a+jef4 St. 7H+JM9 19«- >H<i«' '^ 
 7. X4p,4i. 8|c].-Hje78 Ids. 4d.— jeiOO l^.:lBJi<l.4-^7i.|8|^ 
 'JB. !^)^at lum «ddod to £83 13i. did-wiU mok« XlpOil !^ 
 
 I 9. A iiorse in hio harnoM is worth j680 lOi. ; ont Of itf 
 Jtl9 19t. 9d. : what iv the value of tlie -htrnoaa 7 
 
 10. I lent a fHeitd XlOO ; and have received frokn him i|i 
 oilcih £4$ 178. 6d., in gooda X46 de. S^d: ho?r inuch doea hfi 
 owe me 7^ 
 
 11. Bbirowed from a nei^phbour at one'timd j637 ISs. Bd.,fX 
 another time £6 ISs. ; hut I have since paid him iyrico.tniB 
 aniount of the Matter sdro, and jCIO besides: how much do I stil( 
 owe Inhi Y 
 
 12. A ffentteman's yearly income is £500; his hoaiehoM 
 expenses £294 13s. 7id., rent £54 Ids. 6d., taxes £S0 llsi S^d.; 
 ae^vants* wages £'26 Hs. lld.,tradesmen'8acfconnts £5S 1 Is. 7|d., 
 and incidental expenses £24 17s. IHd. : how much db^s he 
 
 aavet itn*: £26 13s, 8d. 
 
 fA ■....■ 01 > , -•• •* "^ 
 
 COMPOUND MULTIPLICATIQN 
 
 p 
 
 It th«i o|>eration 6f ihu'tiplying a compound quantity by 1^ 
 aimpio number. ' ' ■[• *» 
 
 RuLB I. When the multiplier does not; exceed 12, plaeeH 
 unfier the lowest dettomination of the multiplicand, then mi|l>« 
 tiplj,apd carry aS; in compound addition. , H elai- 
 
 MulUply £74 1€ 7 J iSS 9 5i'^^*'«^' £658 12 lOi 
 
 Ails. 149 17 3i ■ 153 17 9 4^ 1^ 
 
 i. Multiply £678 Hs.Sid. by 4,2, 7,3.5^8,'6,io,f$, 12,11^ 
 2. iMultiply £945 8s. 7}d. by 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12^ 
 
 RoLi< II. WhOn the niiilti^lier is a,co|Dp0iiit$ nilhlber.isBiil-: 
 ^ by ifti component parts. ' j ^.j i t 
 
98 
 
 iftmnvmhHvmrwhamn^ 
 
 
 i: 
 
 
 Ml 
 
 
 w I' 
 
 I 
 i 
 I 
 
 'i ^ 
 
 ■''!ii ■ 
 ■I III 
 
 tm, -hfi' 5i^.'i3:.'^ ■r.^)^^ ^^i^f*. ITllS^'!^, :.. 
 
 - . '|j^».. fc^v-* ^.#d^ 
 
 i»^ii 
 
 OiT<2^ ^ft ^OifAiMk 
 
 sH a j-i^^iuU-HL-iik^ 
 
 tk>i 
 
 ■gr 
 
 S. 1$ mijds If afy^een .......>« Oi 
 
 2:''?8 gallons Wirl^.4--'.----® 
 
 5. J^ yardu Moleskin .'.^...... & 
 
 6. T81 quires Papcr% ;..'. O 
 
 7. 22 yards Calico..»i-...i.i...... & 
 
 8. ,24 pf4rBoots.>.>....r-—f»<>» ® 
 J^ ^25 bushels Oats ..••»• ^ 
 
 lO. 27 oihiees Bark (S> 
 
 Ih 28 i^uartoyolames ......... & 
 
 1%^ ?P pair, Slioes , (S> 
 
 tf^'r^ 32 bushels Wheat (9 
 
 14. 33 Days* Wages 
 
 15>r 35, yards Linen # i .-0. 
 
 li^f >., oPftiorses ...... «...•.•»%..<.... ^/S) 
 
 l|^f 40 yards Ribbon (Sf 
 
 JSi 42 Sheep (9 
 
 19. 44 pairj Stockings (B 
 
 20. 45 yards Silk (S. 
 
 21. 48 gallons Brandy (S> 
 
 22. 49 lbs. Tobacco f® 
 
 2^., 50 lbs. Sugar.,. i^ 
 
 24. 54 Maps .(9 
 
 25. 56 cwt. Sugar (S> 
 
 2S. 60 Norwich Shawls......... ^ 
 
 2ti 63 yards Silk :;.......; .... 
 
 28. 64 barrels Beer ; . . . J : . . 
 
 fiSii 66 4(i'ithnietics..p..... 
 
 00* to lbs. Tea 
 
 3)^ _72 acres Land ,, 
 
 77 P^^ir ^hoes ..,. ,... 
 
 80 quarts Rum 
 
 34; «4Hat8.i..;.....v.......u... «> 
 
 35k' ' 88 lbs. Cloves* .«'............ ^ 
 
 3&. ,90, botfjes ysf'mfi (^ 
 
 tlW 
 
 K> , 
 
 189 13^/10} An» 
 
 £^''t 
 
 ^>cL^= 
 
 (;:i 
 
 ■■ -^^^ 
 
 .1 
 
 ' 1.' 
 
 "k^' 
 
 
 
 2 
 
 9 
 
 Am.'l 
 
 18 
 
 6 
 
 ; 
 
 .1 
 
 7i 
 
 
 :^I 
 
 >4 
 
 M 
 
 
 
 7 
 
 8 
 
 
 4 
 
 2 
 
 ? 
 
 14 
 
 9 
 
 
 5 
 
 6 
 
 
 
 4 
 
 9 
 
 
 4 15 
 
 
 
 
 
 1 
 
 2i 
 
 
 1 
 
 5 
 
 4i 
 
 
 
 1 
 
 3i 
 
 
 1 
 
 7 
 
 Hi 
 
 13 
 
 6 
 
 
 16 
 
 4 
 
 
 
 
 
 1 
 
 4i 
 
 
 1 
 
 14 10* 
 
 
 
 
 
 5i 
 
 
 12 
 
 M 
 
 1 
 
 12 10 
 
 
 r4fii 19 
 
 4 
 
 .0 
 
 8 
 
 9i 
 
 
 13 
 
 3, 
 
 9. 
 
 
 
 5 
 
 3 
 
 
 8 
 
 8 
 
 
 
 
 
 4 
 
 7i 
 
 
 7 
 
 n lu 
 
 
 
 2 11 
 
 
 5 
 
 2 
 
 1 
 
 14 17 
 
 8 
 
 ...• 
 
 535 16 
 
 
 
 
 
 
 
 91 
 
 
 1 
 
 12 
 
 6 
 
 1 
 
 2 
 
 3 
 
 
 46 
 
 14 
 
 6. 
 
 
 
 3 
 
 H 
 
 
 6 
 
 17 
 
 6 
 
 
 
 5 10 
 
 
 13 
 
 2 
 
 6 
 
 16 
 
 7 
 
 
 39 
 
 16 
 
 
 
 
 
 1 
 
 5i 
 
 
 3 
 
 10 
 
 5i 
 
 
 
 
 
 8i 
 
 
 1 
 
 16 
 
 5i 
 
 
 
 17 
 
 6 
 
 
 47 
 
 5 
 
 
 
 4 
 
 13 
 
 6 
 
 
 261 
 
 16 
 
 
 
 11 
 
 4* 
 
 
 34 
 
 2 
 
 TB 
 
 
 
 4 10 
 
 
 15 
 
 '4 
 
 « 
 
 1 
 
 8 
 
 
 
 
 89 
 
 12 
 
 
 
 
 
 1 
 
 8| 
 
 
 5 
 
 14 
 
 li 
 
 
 
 4 
 
 4i 
 
 
 15 
 
 6 
 
 3 
 
 2 
 
 17 
 
 6 
 
 
 207 
 
 
 
 
 
 
 
 9 
 
 3* 
 
 
 35 }3t m 
 
 
 
 1 
 
 "1 
 
 
 7 18 
 
 4 
 
 18 
 
 9 
 
 •> t 
 
 178' 
 
 11 
 
 
 
 
 
 2 
 
 6i 
 
 •, ! 
 
 10 
 
 4 
 
 P 
 
 2 
 
 7i 
 
 
 Ik 14 
 
 u4i 
 
 1 
 
 :A^ 
 
 ....3«> 
 
 ^«i«. i 
 
 m 
 
 4 
 
 vft 
 

 kt < it 
 
 1 18 6 
 
 1 4 4^ 
 
 6 2 8 
 
 :| 5 6 
 
 4 15 
 
 1 5 4$ 
 
 1 7 Hi 
 
 16 4 O 
 
 1 XA: lOi 
 
 a 13 4i 
 
 Ifii 19 4 
 
 13 3, 9 
 
 8 8 
 
 7 11 m 
 
 5 2 1 
 
 35 16 
 
 1 12 6 
 
 16 14 6. 
 
 6 17 6 
 
 L3 2 6 
 
 )9 16 
 
 3 10 5i 
 
 1 16 5i 
 
 47 5 
 
 >1 16 
 
 W 2 IB 
 
 15 4 t 
 
 J9 12 
 
 5 14 li 
 
 15 6 3 
 
 )7 
 
 >5 n m 
 
 7 18 4 
 
 rafe 
 
 16 4 
 
 .i< \AM 
 
 \l A vO; 
 
 36:M^u^Sb^U.-:V^t::::. ^ l^i? I^^ili 1 1 
 
 39. lOSDeali ..........'..'. (9 1 'Sl' ... 6 KT 9 
 
 40. 120 Oxen ..i O 9 13 5 . "1160 10 
 
 41. 110 firkinp E(pter & 2 8 10 ..rS69^TT 8 
 
 42. 121 E^ep ..,..,.r... O 17 11 ' ..*; 108 7 11 
 
 43. 132 stonei B6^f & 3 4^ ..V 22 5 6 
 
 44. 144 doxen Effcrfi..r.,:, o 1\ ... "9 7 0* 
 
 RuLB III. "When the multiplier is not a compcNiite niimber ; 
 multiply by the component parts of the number neareiLta it, 
 and the multipUcaujd by what the i^iy^n nu|ab^ iirgi^plir or 
 lesii and add or aubtract accordingly. a r :l ;)& 
 
 Mult JC2 14 7i by 38 orthui. 
 
 % 14 7i X 2 :62 14 7f X 2^ 
 
 '_ 6 ■- ■ . 4 ;•■■ -: 
 
 ,16 7 9 10 18 6 
 6 10 
 
 Ans. 103 15 9 Ans. 103 15 9 
 
 jC I. d. £ ■. d. 
 
 1. 17 Bo9ka....;v.v^^ (d 5 4 Ans. 4 10 8^ 
 
 2. 31 yards Cloth /® 10 t^ ... 16 9 4i 
 
 3. 39 acres Land i ... 2 15 6 ...108 4 6 
 
 4. 47 acres Land , r9 17 10 ... 41 18 2 
 
 5. 58 lbs. Sugar (2) 7^ ... 1 16 3 
 
 6. 67 Heifers ^ 3 4 ... 214 8 
 
 7k 73 cwt. Siigan'. .v.i;^;. & 2 lU ... 149' 9 h\ 
 
 8. 78 bottles Wine ® 3 10 ... 14 19< ^ 
 
 9^ 85 stores handles ..v« y® 7 l\ ^. 30 5) . 7^ 
 
 10. 97 yards Cloth .......^..^. . (9 8 9i ..« 42 10 9\ 
 
 111 102 pair Stockings... » (^ Oj : 19. ... .>> 6 ($, .6 
 
 12t 107 Ewes.u. 15 0^ ... 80 11 M 
 
 13. 113 Cows r® 5 6 3 ..^600 6v,9i 
 
 14. 122 lbs. Soap (8> 0: 31.,.. 113 H 
 
 15. 128 Hats m 1 6 ... 131 4 
 
 16. 134 pair (j^Wei^ r3 1, .5^... 9 15 5 
 
 17. 140 yards Moleskin (Sb 3 3| ... 23 3 9 
 
 18. 146 acres Land ® 3 10^ 1 ...51112 2 
 
 19. 150 pair Boots «..«......*.... (d 17 8 ... 132 10 
 
 ^ 158 fitonM Cheesa ,..,.,... (9 0; 6 10 ... 52 56 
 
 |jr^e.,^14nUiplp^tioii )l)y Ijirge.iwmberican alpo ba perfi^piedt 
 but such questions are more easily iolved by ppctic9.»,^Viod kV; yet 
 
 V 
 
 c 
 
m 
 
 ii 
 
 
 m 
 
 'iiiii': 
 
 im 
 
 .^ 
 
 508 nriiifya 15f. 7d. i^ jti, 6348 yardi a 3^ 54. per l«r4 
 
 ■ ITr 7.x3i rfi; : •;::^:^ ,5%:n;fl 
 
 ..... r" ri'i,*,0 wis I .Oh- 
 
 - 'TW^'i(fr:%i -J 
 
 V4J,- ...,» ■.•"in »"»' '^* 1-^' '•■- 
 
 ^ or oaiV^; 
 
 
 T 
 
 . '^: 
 
 •'■ *Sfta»^Xr 8^^-^d»^«00i'- ^-^;170 16'^'8'n^^^«««^ -'^^ ^i*-- 
 
 46 15 price of •^^'i^^-fii^oi^ ^^■ai'iv$ ^^^ h.^:^ ^■■.:.k_^^-\ 
 
 3 6 9 priee^of u 3. 
 
 
 -M' 
 
 .?/ 
 
 438 13 5 price of 563. 
 
 1. ..u 
 
 1035. price of 6000. 
 
 34 3 4 price of 300. 
 
 6 jl6 8 price of 40. 
 
 1 7 4 price of 8. 
 
 /JK a. d. 
 
 3 16 §, X 
 10 7 4i X 
 
 4 13 10 X 
 
 5 8 3i X 
 8 15 8 X 
 
 ? 6 14 9 X 
 
 1067 7 4 prie^of 6348. 
 
 435 = 1663 1 3 
 
 174 = 1804 ^3 '^ 
 
 847 = 3931 9 10 
 
 3740 = 20850 10 10^^ 
 
 6054 = 16850 6 
 
 1607 = 101^3 9 3 
 
 •i* 
 
 r COMi*buND DIVISION : 
 
 ii the operation of dividing a componnd qfiai^tity >3r)(|:finip|le 
 irinnberi &>c. .,.,., . i/v'Y ri^ir/oij 'SK .8 
 
 FRiSfi^R I. Divide tfae hishest denoiniti«Ctim6f lb» dt^ideitd 
 ' t^ thfei ^rvisor, and rMuce the remainder,! if dn^v to th^ next 
 ilifeildr denominal^on| adliing the given nurn'bef^f> that i^ainb; 
 dtvi^ this aa before/ lUid proceed in the same manner tt» the 
 l^elft dWminatien. ; H f 
 
 1^ivi|6 j^7 13s. 6i^ l^ 4. Divide je51^ 138. ^^| |i>yt7. 
 
 "■^t r4>54T13-6i. t ■ ■ ■ •7)5 149\^3' 8 |i^'h- :y 
 
 f 136 18 4i-^ Anf, 7;S$ J[3 4i-^An* 
 
 DU«dilX74i93 178.544. by 3, 3, 4, 5, 6, 7, B^ 9t lO^lIf 13.^ 
 DiVid« X91075^. 3}d. by 4, 3» 3, 8« 7» 6^ 5^ 13«ai, 9* lOi^i 
 
 ^' «oiiH. * Wen ih^ B#jlli6r:|i% *iri^t* ^^#er, «Wde 
 
V yvi hiOi m y-i^-- 
 
 iAobi 
 
 V 
 
 :ii 
 
 ■fii 
 
 1. 
 
 * W IT 
 
 ■k 
 
 ■$■■ 
 
 15 
 36 , 
 
 k t. 
 
 4. 
 
 904 9 
 
 -T* 
 
 54 
 
 = 
 
 5. 
 
 562 15 
 
 ih 
 
 -i- 
 
 60 
 
 = 
 
 6. 
 
 100 7 
 
 4 
 
 -7- 
 
 63 
 
 S= 
 
 7. 
 
 750 10 
 
 , 
 
 -7- 
 
 70 
 
 = 
 
 8. 
 
 417 9 
 
 8: 
 
 -T- 
 
 7« 
 
 = 
 
 9. 
 
 5173 14 
 
 7% 
 
 -r 
 
 77 
 
 ss 
 
 10. 
 
 4805 8 
 
 « 
 
 -7- 
 
 81 
 
 = 
 
 11. 
 
 1364 13 
 
 n 
 
 -r 
 
 90 
 
 = 
 
 If. 
 
 8550 0^ 
 
 
 
 -T- 
 
 99 
 
 = 
 
 19. 
 
 3^56 18 
 
 
 
 •7- 
 
 110 
 
 ■~~ 
 
 14. 
 
 9037 15 
 
 i'^. 
 
 -7- 
 
 121 
 
 = 
 
 15. 
 
 7830 
 
 
 
 -r- 
 
 13S 
 
 s^ 
 
 16. 
 
 5107 16 
 
 
 
 -T- 
 
 144 
 
 — 
 
 rcf 
 
 a|S .*^t «:Lt. iiiik'ilCi 
 
 16 14 Iff 
 9 7 7 
 
 1 11 10i>);^ 
 
 10 14 5 f .. • 
 
 5 15 111 f ,- 
 
 67 3 9i H ^ 
 
 59 6 6^ ^ 
 
 15 3 3 W 
 
 86 7 3i^> 
 
 29 12 1|4| 
 
 74 13 10 ^ 
 
 59 6 4i ^ 
 
 a5 9 5 
 
 17. If 30 yards of cloth cost j£37 158. : what is the^Hce of 
 lyard? Ana. £1 5b. 2d. 
 
 18. If 36 lbs. tea^CfplBt £9 Is. 6d. : what is the price ot 1 lb.? 
 
 ^^ ^„,. 5s. Oid. 
 
 19. If 42 yards linen cost £5 Os. T^d. : what is the price of 
 1 yard? Ana. 2f . 4|d. 
 
 20. Divide JC25 10s. 5d. equally among 50 persons. 
 
 Ans. lOs. 2id. 
 SI. Bought 63 yards silk for i;i7 6s. 6d. : whnt is ^that per 
 yard? Ana. 5s. 6d. 
 
 22. Bought 72 cwt. sugar for JC243 ISs. : what is that per 
 cwt?(4 - Ana. £3 1ih9d. 
 
 23. Boij^- &4 yards calico, for £5 8s. Od.: h(>w mucHris that 
 per yard ?;^, ']. ^j j 4«»« Is. 3id. 
 
 24. Solil 9^ sheep for £S4 168.: at what' was tliat a piece? 
 
 Aria. 178. 8d. 
 
 25. 8ol<l 100 acres land for je252 10s.: what was that per 
 acre?^/!:' '** " :;; ' An^ Jt2 lOi*. 6d. 
 
 26. Wnkt is the pri<^ of 1 yard, wh^h 120^ cost jC2 11 5s.? 
 
 ^ Ana.' 3ai "7^6. 
 
 27. What ia the valqe of 1 gallon ruiin, at ieSS^Gs. for 132 
 gallons? V V' T ~~ Anh; 8s. Wd. 
 
 28. What ii the priee; of sagar per Ib^ at X4 lOto. for 144 lb. ? 
 {i •■ .<*,„ jji : ^;;.^f i .^ y Ana.l!l^d. 
 
 IM^i iVhen th jiiviidr is not a cpmppshe iiUibiV divil* i^t in 
 

 ;l i 
 
 Ml 
 
 r i iin 
 
 m 
 
 w 
 
 IMvidd J637 13i. m by IV. Divide^JMSd Si. 10|d. by 74. 
 
 II, 
 
 
 17)27 f^'-liCl^; }%^ ^ A^ 74)451 
 
 17 * * 
 
 10 yK V ^ 
 
 — 1%, 
 
 H:' 
 
 .4 
 
 17 if 
 
 43 : 
 
 34^f, 
 
 w 
 
 f f 
 
 115 
 
 if. 
 13 
 
 '%i 
 
 or er '^ 
 
 i 
 
 ij' 
 
 54 
 51 
 
 ^?.' 
 
 fjA 
 
 
 Ant. 
 
 — «j. 
 
 d 
 
 M 0£ r.~ OT 
 
 .i- ■ fi 
 
 I It CI ^cU] 
 
 0? ar;t 
 
 -^- 168" §■ T 
 
 
 t f<< 
 
 ;t^^. 
 
 £ B. d. 
 
 a. 74S 16 5J -i- 
 
 51. 514 13 7| -~ 
 
 ^: 180 6 4 -T- 
 
 4. 879 15 6 -r 
 
 ^5. 436 il S -T- 
 
 0. ^^ 9 41 -r 
 
 7, £9b 14 10 -r 
 
 ,8. 704 1« Si, -r. 
 
 ijL^. 6538 10 9 -^ 
 
 i»;r ^•^n:4068 9 U -fr 
 
 il. 195* 8J -r- 
 
 IS. 8169 18 4- -r- 
 
 18. t619 8 -r 
 
 15. ^75 1 3} '. 
 
 4 *- 
 
 14a IM 
 
 P.t 
 
 do 
 Id 
 
 250 
 
 28 
 
 7i 
 
 !££> .1)1 
 
 #■ 
 
 
 ualil) 
 
 >i*^t 
 
 ;{>I¥ia -01 
 
OMMMNO TnmTf 
 
 10. -4200 Itf 11 ~>r 
 £0. ri^Wt 9 7 U-r- 
 Sl. 'J854d 15 
 
 £2. ^teoo- 
 
 «5. ifO^^ 7 
 £4. ^9714 19 
 a5i, ,1088 4 
 
 £7. 6307 15 
 £8. tiih 9 
 
 ^ 
 
 10 ^■■'^^ 
 
 0^ -r 
 
 1609 
 S£05 
 4070 
 5708 
 6915 
 7000 
 
 £ :;:r 8716 
 
 ji- igo7£ 
 
 4| -^ 50800 
 
 1 -r- 83014 
 
 -.."^ 
 
 
 29.s;What is cloth per jar4| when 78 jardj eptt ^^ 128. 6cl.? 
 
 : ^ ♦^^i iinir. JBl 38. 9d. 
 
 30. Whfit i8 wheat pei qaarter, when 8i5 quarters eost 
 ia25 128.6d.? ^n». jBJJ 138.1 d.JV 
 
 '31^ , JUifidfia prize of J(^011 98. equally antpne 98 sailors. 
 
 3^. *^ If r spend JC70 48. in 2 years: how much is tliat per 
 Iweel^^fj^ l^^:rv. ,h,..A^ .->..( r^r.' v-i 'ft.,»>i:-;' ilw8. - ]3si 6d; 
 
 33. if Jfbtt earn ^^47 2s. lid. in a^year: What is that per day t 
 
 ^. Bottt ^119 gallons heer for £9 18s. 4d.: what was that 
 Iperifallorir;^;; ' ■• Ans. Ik.Si^^^ 
 
 ^3&',iJtfy yearly reqt is £^& ; how much is that per weekt' 
 
 36#f Ii6WniK<)h must I spend per day, to spend .£^0: ft 
 
 |yeW:? ;.io-' "'■-. ,ntv '■ ^ :j' h-.; m;:--j. jiila*^' 16s. 5id. ^: 
 
 37.' '96upt 470 latrihs fol* i:i86 : li«iwiiiucK is that a piMet 
 i^^ ^^ Arts. 7s.7Jd. J» 
 
 36<. Divide \£1 00 equally ai^nonff 375 poor people. ' , 
 
 ^f'^ • '' k«..5s.4^ 
 
 39. Bought 1 cwt. p{ tea for J630 : what is that per lb. 7 
 ■ ': ■ -^"^^ •"' - ' ■\"- ■ ' Ana. 5s.,4|d.'i;- 
 
 '46! mtt 74^ aorerojf wxld.land for 4^51 17s. 6d,,: what was 
 [that per acre ? iifi#. 17s. 6<|. 
 
 RuLB III. Wh#i ithe 'divii6r is also i com|k>Arid number* 
 Ireduce b^th the div^r and. divideitd Ip: the Idlest ^kMimo 
 |ii)entioiie(i»»nfl!diTi4e«>iB*ijPH4edivisiQ^4'; v' r.^ ;»^ 
 
OOMPOVIID 'UiVliMIII* 
 
 
 ii 
 
 
 mm 
 
 ;■' if 
 
 m 
 
 
 ..!i. 
 
 ]XYid0J6eSiu3d.b|j>Bf.4^ |||?id9li99;9t.|H^b|^if 1 llf*6|d. 
 
 19 «^ 
 
 i 
 
 J? 
 
 m 
 
 
 r:t 
 
 ^l'-^'^ 
 
 
 6 d 
 
 fiO - 
 
 1381 
 
 !l3 I 
 
 — ?r- <» 
 1539 
 
 d. 
 
 9 
 
 1€9)61&6(38 Aoi. 
 
 486f ^ 
 
 Iw 
 
 4. 
 
 •6.: 
 
 1296 
 1296 
 
 113 n 
 
 52 18 
 
 11 5 
 
 45 11 
 
 815 10 
 
 .82 3 
 
 OTOf 
 
 1 li 
 
 90 ^ 
 31 
 
 19; . 
 
 "378 r. 
 
 1515 
 
 «I5 
 
 (> 
 
 
 6 
 
 6 
 
 
 
 5| 
 6 
 
 2 10 
 12 
 1 
 3 
 
 8 i 
 
 17 
 
 6 
 2 
 
 4i 
 71 
 6 
 6 
 
 M i -^ 
 
 \1988 .«>: 
 i V 19 
 
 989W , . 
 
 )g5445(6^ Ana. 
 
 4545 
 4545 
 
 45 AlA. 
 
 87 
 16 
 250 
 
 861, 
 
 // 
 
 • • 
 
 • • 
 
 <"•< 
 
 •« 
 
 • 4 
 
 7i^'! Hi>w much cloth, at i5B. 6^d. per yard, can I bafJot 
 je95 119. 7id.? Ans, 123 jrardfr 
 
 8f rl^ow. fnanv dozen of wine, at jC2 2s. 6d. per dozen, can 
 b^bouffht.for\£297 lOa.r , ,, ,^.,u^An^^^AOdozeni 
 
 9* How many efallons of brandy may oe purchased for 
 j669^ 198. 6d., at IBs. 3d. per gallon ? Ans, 636 galioni. 
 
 10: The revenue^ lif ah hosiJital amount ' W JCT[807'8s. 
 yearly: how' many boys will it maintain, if each boy cost 
 ;B18 16s. 6id. t ': ' J^" * Ai»*.'^6 boysi 
 
 11. A gentleman distributed JC19 14s. 6d. among some piiilDr 
 P^f^^t givifig ea^i^h lOs. ^1 ^d.^; < hiotf piany pour Wi^re .ifoerejf 
 
 J r ■■;,:. j._ ' Ans. 36. 
 
 l!^. If a man gain 2f3. 6d. per day^ and apei)^ lS|. 10|fi.: 
 how^rnsny days must he labour to pay a debt of Xll 7s. 6d.t 
 
 , An»,r 36^,. 
 
 Jfotf. T^rCnihpound Multiplication ana Division, when the mul- 
 tiplier or divtflnr coi^tnins a fraction, the rqlet are the »Vj^ as tjiose 
 fi!lV6|»jfor Simple MohipHcaiion nHd DiWsibh.' ' ' ' J ^ 
 
 £ B. d. £ 
 
 1. 748 13 7| X A| ;« 6963 15 191 
 9. 817 14 i 9i X 121 =: 10358 111 
 9» 5p 15 100 ;< 39f s 2|60 11 10) 
 
 I iidHiTh 
 
ff. 
 
 T. 
 
 t. 
 
 10. 
 
 11. 
 
 It. 1760 
 
 15, 4a 
 
 14. 
 
 ^mW^K^^HMOVB CZMOIUfl EN TH« OOmOUHD EUftllU | 
 
 Iw A pircon^s incoitoe is X96 a year, and he spends on •■ 
 aTerafeXi 3s 3|d. per weekt how mtieh^oes he save yeaily^ 
 
 An$. £$SikWA, 
 \. Hoirnraeh will the waives of 13 men amoant to in 7 
 weeksrat'ls^ lOd. per day eaoht ^ •An»d£50la.^ 
 
 3. If scissors are bb^ght at 4s. 9di per doaen, an<2 rstiiled at 
 C^d. per pair: how inmch is gained on 5'doiBenf Ans, 6s. 9d^ 
 
 4. « p. borrowed from, D. J^ISO ; of whieh he h«spaid atoM 
 time je40, at another time j6I9 198. 64.^ at another d?l 6 Ss. 4«l.> 
 at another 4^6 lis. 4d., and at another J630: how mueh hsf ho 
 piUd in all, and >what remains to pay ? 
 
 Ant. £1 13 5i. 2d. paid, M 14s. lOd. to pnj. 
 ;.^< ' Piyide j63 IJOs., among;5,meii and 6 wOmAQ> jtnd^gifO 
 fUelivmaiPilhriee the share of a' woman. < V r>y)' ^rf'^i^pHi- 
 pi;' ,v.^vfv. -^A'* A man's share 10s., « woman's .3im44>; 
 C|« b A pi<^ pf oMh, at !6|!M/4di..per yard, eott X18: 14ku : low 
 many y9rdawere>in it? 4tif. 45yawl(|< 
 7a What cost Of gallons, at 19i« 7^ per gallon 7 
 
 . Am. X9 3s. 11|4^ 
 
 8. A gentleman's income ii,4f9^ : what sboald be his daH^ 
 ezpmitea to save jCISO per annum? iin«. j62 48. 4^ 4$ 
 
 9. , A gentleman gave J65 13s* 4d. among 8ome potopettoto) 
 giving eaich Gs. 8d.: how many were there f: An»»Vm] 
 
 10.. A workman , earned on Monday 48. 7d., on Tuesday 
 38. lOd., on Wednesday 5s. 4d., on Thursday 28. 6d., Oa Fridi^ 
 68* 2d., and on Saturday 38« ^ : What did his week's wteea 
 
 amount to 7 '. ' 1 :.rJ' -i;' -.'? v^odrulAfi-? -j .i4i»t.' jBl-Gswld. , 
 
 1^.' A labourer earns 158. 6d. per week: how much |ho«ld 
 h« epend per week, to save 4ill for his house font and oloUlM T 
 
 -M* 4feafe"> ^' ' '■•' ''■■^r-'- V|(t4jfv^ . :. :,-'Am^ ll8.^3d^-^-' 
 
 
W MVomuunovRX 
 
 ;iii! 
 
 t't 
 
 r i 
 
 I'll 
 
 
 ' i' 
 
 I 
 
 19. M lerfant^haTing contracted a debt* of 3tQ 6i. 8id, 
 allows l$d. ^r m^gH t<l^le in>tiiayia8^ 'sOt^kndi^very 
 week Ibl Ihe ttatytiMtii oflt : l|i What^me #ill lfti8^V}auidl{le the 
 debt?i rn • ^ fa - V»? iiin«J'80 weiks. 
 
 13; in 48. )>ur8etf^ each donttainiD|r a joanftes^fi moidbre, a 
 half4fni|MB| and' a iialf-ctowni how 0ian|^ poundf T 3 
 ^^ V,' r. . ^ ^ri ;.;' alnf-rJeiSJ^Sf. 
 
 14^ If>,ia|;y9|d8 eloMi coat jes 178. 7ifi.: .what^ts th|i| per 
 yarat :> ; . ;j ^i 4'»^vl28. fjd. 
 
 IS^f Pivic^e,X394 Mt^ Td^kmong 5 meii and a j^jf,; and^give 
 the bSp»r half of a man's share; •■.. '^ , 'S 
 
 iAne. A man's share jC71, 148. lOd., the bo/a'iCSS t^f 5d. 
 
 l^ A labourer's house rerit is ItS 13s. 8d. ^yearly : how 
 much must he lay by weekly m order to pay it? Ane. Is. 5d. 
 
 17. ' hont'^mmi and^ received £m Mtum* imw Much is 
 lftifhitf>to><i^&? '..'. >) > . ;j ilii8.jC38dB.4d. 
 
 > lir, What ia the ptrice vofri83f yards: of lAdift^ nankeei>«at 
 Isiftid^iJ^.^ardl Ans. £7 10§. 5\d, 
 
 f A9h ' A servant usant to market with li ten ipound n6te^6tnd 
 bonghVas follows :— beef 19s. 5d.» mutton 78. 6d., laihbSSsl 4d, 
 lieH^iliblea 9s»,3d>,se|rg8 dA.4d,i batter •I4a. 8d., cheese M8..4d.: 
 holff^'milch'dtd she briog''home7».^ ■' ■> .4n8.; j64 ^68«.2d... 
 
 >flftO." Bought 96 fiair of stock! t>|8 for>j619 lOr.: at wftat rate 
 diBBlI sell them per pairvt0^gairiJ64 4s. 6d.^by themt • - -^ff^*-' 
 
 31. Paid. je88 13s. for n loio^'cloth mea8u^ng &9^ yantei : 
 atfNiat^ate ditt I buy it^p^r yard} ^ ' i ^Aii9.*^£l 5s. 6d. -j^^ 
 ^^<{3.' ^A ceitaiit perboM SilM if beware to'^r^s^nt eaidh of his 
 grand children with threti hutf^doltars, h6 should s^iM ^lifitfy 
 ;eJ^15«.? how manyhadhe? • ' ' > Ana. 66. 
 
 ^*il3. -^ ba^khipt 4&oinpOimd«' Wi^i his iited\im tit ^138; 6d. 
 pefOS^tTjiow iM^ch will W. receive, to wbOr!i>he ow^ j^25T ' 
 
 fi4« ' 'A perHd^n Who spent at an average 18s. 4^d. perdayt 
 lif|dfl63» 100. Itfst'yeariC'i^ifed his income ' ^'r / . i^ 
 
 t'^ifS.-; At A public dinner, the'^bill amounted to jCI'OIOs., each 
 pei^on pefy ing Ss. 6d. r lik^w mai^ dined ?^ *«i - AtiaJi 6(K ' I 
 '^itSO.t'' A piec^of linen'eontaining 25^yaitd§, Was bought' for 
 #1 ^8. 8d. : what was that per yard ? Aftis. 38» 6kl. 
 
 !*ir0f^ A merehatttsdld AO yai'ds linen at 3i. 9d., but alH>wed 
 & diacoifnlH>f''^ for cash: how much did he receive 'ibr^ Ihe 
 Urnitl .^ ■ai^Y '-'^^H ./i!V,7.'ivq n^) •• : . j4ii#. je8 18s. Ijd. 
 
 S8. After «b6 dsffth'^otii^^entletnan, it waif foand ^ti Hfi 
 will tkat^he hMd left to his widow 4180(11, to his eldest son 
 
iiiicxLLAKMii«^MEiBioiiBi<iiiniB«ttiiranrD nvLvt. 
 
 j»De0b2«f«4a Mtbiof liif vdUier ikn% tmuHJSBfiOASi. 6d^ to 
 
 $ticki of. hiaawa d«ug|it«si iSMX) 14f. 9d.,m^tw9t*f^tim 
 
 relmtivea ttif^ £50 ISi. 6d.» to his Mhraota J63»il7a. 84v ta4 
 
 to tliO'poof iof tho pftrish d610 19i. IQd : how nuehJidhe Imto 
 
 inalll - y t Am ASHQ Iflti ' 
 
 39. Divide XS6 3s. U^d. amOngAmen, 6 woman, aiid>6 
 
 cliUdroiii ^ying each man double a womaiii and each wotnan 
 
 triploA cblldT /,. /.,.,. . .•r.-„ '.••:» v-jU' ■11 V.V . 
 
 v^ -'•«' j^ '^'>** A child's shaep, I08.5|d.V« woman's •aUaat, 
 
 .7ii ,ato;i br. .i.Q -oJCl ll8..tHd.; a man'aahare^ i3 2s» 10|d. 
 
 , 30» :. >A merchant paid j£89 6a; 54d. for 5 piedea of elothvclMh 
 
 25 yaids: at what must ha aell it per.;ardito.gauf» jGS lis. 6d. 
 
 on the whole?; ' iu<' >-iAn9^.'l59^B^-^ 4 
 
 -31. -Jf A workman gaihs ever^ week ISs. 6d., and spends 
 
 10s. Hdw : how much does he iave ma veiir? Anm, fSM'Qa. M. 
 
 3J. li a man eatos 3b. 9d. per day, ^d i^eridi^ la; Bfdjt: 
 how. muidi-tloca he lay hy in «>year 7u ilna^ JB^t 51. ^1. 
 . d9i ^A eertain gentleman; Jaya iipevery year 4^94 l^M^,, 
 and spends dally £1 13a. 6d. : I >df sire to know his aAiHMiil 
 ineomibi lifi \lH'i* i .'- .'-> . ■■■.■ Jm ^i, iAM.\dB887 15s. 
 
 ;34»i A :^ntkman*8i annual ineome was JC58C 18a..4d.i;his 
 faoo^ehQl4 expenses in the same time amonnxed toJt^85 l^€di, 
 hia rant was JIS65 16s., taxes £14 168. lOd, servanta' Wagia 
 i»56 18s. 6d., ttade8roen!s acroutits £43 1^.9i^^andmcidehtal 
 expenses £14 lOs. : how mu^fi did he save ? ' 'I ..W;y.kh3. 
 
 . tAn8.£lOSetiiiB.k 
 35. : ReiielTed a goinea to pay an aAcpunt >t}f 16s. B^d.: 
 what halaitoe have I to tetarn? \)m ivU> = AnM, 4i:Si^'X 
 '3.6i rir|9^ ji^rds ooa| j68 7s. 7idU: what: is that! yer^yard^ii 
 .:^'d\^] ^:^ .v^^'K ' yy:=Arml^lBmi<f 
 
 37. In what time will adebt-of £9 16s. be discharged by 
 weekly pbypieiitf* o^SSlp. 64 1 -'J 'J i ' A'i •: O AmS tK wceka. 
 
 ,38. A gentlei^Q^^,, lefjt hjs .whole effibcts,. amqui^tipgp to 
 \£^5i)3lo lOti., to his spn ana. It ,nie^^w|,V ^ 
 } of t,l)e whole, the remainder was {6 be leqiially divided among 
 his^ebdsiiis 1 howmtzifeh did the son get, and what didjeachof 
 nis cousins receive i 
 
 Am. £5163 68^ son; £1877 lis. 3iHf. ^ each cousin. 
 39i M B. and C. receive 4^9 19a. 7id.; nowAvfand jB. 
 recei!ve £64 6s. 7|d., and B. and C. rficeiVo £5&'l0i* lOdtSyhdw 
 
 much dees each. receive ?,, n;.;;.8 ;r>,'jtrf 8 
 
 Ani, A. £34 88. 9^d., B. £39 17s. lOid , C- £35f 13fk V1H~ 
 40. A merchant patd £64 18s. for 388 yatda !«H(tb» whidi, 
 getting-damaged, he is content to lose £1 138. by it : at what 
 mutt h9 fell it per yard t Ant. 4s. 444* ^ 
 
.■>!:>f3r.> • • ^H 
 
 ''. >M 
 
 m 
 
 I.J'K'v 
 
 
 RMMIMM <£SS Ifle; €i^: ItaMf nMi ipmIm wHI hi M Ift 
 
 tefiBt«ffitell4«rje58^f « iliMi 4t||it 
 
 Umt J6843 16t. 8|4., B. owm X381 19t. 9|d, M4 a 
 X4»7 lis. 7^d. : bow maeli 4o— D. oire^iinT 
 
 ' Amt. £119 9m%6. 
 
 4S. How BMny dollsft, hair-dolltffp. tod ih m— i tw , —4 of 
 «mIimi equal number,' »vif In J690t t»lr(!>/ mO Jiie. 50. 
 
 44. A mead went : to market witli a five-ponnd note, and 
 laid ont on boleher meat 14e. d^d., on eheeee 8s. 5^., on^Wi 
 Isk Sd., on batter Ji. 4d., on teii 15e. 6d., and on sugar '4to»9d.« 
 bow ttueh mon^ ought she to have brought bomef '(•' - (t-< (^ 
 -.f«. u; .siii ^ '/< jAiM. jGS Ids. 74.- 
 
 49. BMttiivd the priesa of SO horses^ ootttnf one with 
 ■asiiier jeaa AOs. Old, eaehb^ jias. ije47t 15s. lOd. 
 
 4f^ If *|iereon's ineome^be 4s. 6d. per4airVandthiSeqpeBSSs 
 ,j671 1& €di|ier Annum : how mueh does h»iaj up or Overt^end 
 fMtiianum, and how nniefadoes be spend ^#eek^F't i'^. < • ^ < ' 
 
 .<r.r f I Jbt§. £il Is. laid up, XI 7s. 4d. ^ weeklyleipoMNb 
 c 47.'.>> How milty lbs. of eotton wooli^ at Ss.^ 8|d., niaa^ be 
 bongbt for Je43 6e.:3d. ; and how may it be eold per Ibi to wum 
 £n OS. 6d. on the whole t Ams, 378 lb. SbM at 9s. lO^di 
 :,si48l A merehant bought broad eloth «t 9Si. Od^ per 111 
 littglieh : hoii^ may he retail it per yard to dear td. on. evpy 
 ahilUng^whicib itoeathimt ilas. 21s. 
 
 ,'.49. Boiighl' 34 pieces of oloth, eaobieontaiitiof 80 tardsifor 
 J68dO 17i. 6d.; and told 400 yards> of iC, at S4s. 8d.jMir ]fiu^ : 
 iMw^nust I Mil the lenuUnder per yard to gain £84 SSiL^'Od. 
 iqMaithtt<#hole7 yias. XI 7s.'0d. 
 
 ^^ >^ milA OF parcels; OR ]ftJ^OICB&VW|^ 
 ^' ill^ 1^1 'of Pareefii or ftfiyoito^^iS an aeib^ni of gjoods^ i^fCP 
 
 ^^mM b0iighti; shOwiiig ih^'qblmWty atid price. 
 
 -4ii^ v4i^^ . Wife- ,au#|^c,Juj(y27tb^|$44. 
 
 ]fr. Chnstian Hoffmari, 
 
 J B#oght;of John MasNldeni 
 
 Ml yards I^wn ..•i.............-^-..... (®'2s.8w '.••■..JcO Iv- 
 
 ^^>yaida Sh«lloo»...*.«..'.^....i.iv....^# Is. 74 , m... 0~ l^l' 
 
 S yards Serge (Q UiQ^A,.*\i 13 
 
 H ^jM^ £iee ■}.*J.4^».^^XJ4^s,J((9' 1b, 44. -^^.-.X- 4-^ 
 19]^irdililMliif.^....,....i.].^r.^J..w.^ 5i^3d. ^r^v.. , 3 # 
 
 H »)i 
 
 i. -iso;. ot Js*- 
 
 "».'.•.. ) 
 
 ,t>>xv»K-<.;^.4iij 
 
 .bU- >i 
 
 f'Ui 
 
 v 
 
 
 JOB W' 1 
 
'aPHA 
 
 life MtiA 
 
 WttlUb 
 
 It, Mid tf 
 
 Inf. 50. 
 neiU, and 
 
 ftrte*9d.€ 
 
 lOi. 7d. 
 one wilk 
 Si-lOd. 
 
 «Mn|Md 
 
 Lon. evaiy 
 III*. Slf. 
 rjrardt^ior 
 
 71. 64 
 
 '^i^' 
 
 *!' 1 
 13 81 
 4.14) 8 
 
 1. 
 
 Miff Oooialodi, ;.,«^ .41 
 
 Bougli^for HttKry WlMMfMk. 
 
 15 ytfdt CMnMe m. f9 8iu3d ...... ;S 
 
 9 jtrdt Satin ..* O 7i. iBd. 
 
 34 yardi Printed Calieo ,o...i.. O lf.4id 
 
 11 yurda Flowered $ilk O ISe. Od. <..... 
 
 43 jarde Irish Lioe^ (® 3a* 9d 
 
 J697 10 6 
 
 Montreal, Augnit lit, 1846. 
 9.. John Qreatinan, Esqw 
 
 Bought of Meters. Molsbn & Co. ' 
 
 ...je 
 
 36 gallons Rom ......... (Q 14s. lOd, 
 
 18 gallons Brandy (Q 18s. 6d. 
 
 7^ gallons Malt Aqiia,.^ (B 19s. Od. 
 
 45 doxens Port Wine «.,. ........ (Q 30s. 6d. 
 
 94 dosens Lisbon Wine ......... (S 28s. 9d.' 
 
 10 dosens Monntain Wine*..... (9 90s, Od. 
 
 £160 19 6 
 
 3. Mr. Timothy Trusty, 
 
 Bought of 6. &>](. GouinlQck. 
 
 5^ yards superfine Black Cloth ... <® SSa. 6d. ... £ 
 
 12 yards superfine Spanish Blue ... (S> 30a. Od. ... 
 
 8 j^ yards fine narrow ditto ... .O 9s. 6d. ... 
 
 17 yards Drab Cassiniore......f..... fS> 68. 4d. ... 
 
 4 lbs. Young Hyson Tea (3> 4s. 9d. ... , , 
 
 195 lbs. Refined Sugar ; O lO^d- - 
 
 0637 6 0^ 
 
 4. Mr. James Ruthven, 
 
 Bought of William Oliver. 
 
 114 gallons Malt Aqua fa) IDs. 6d £ 
 
 |l3 gallons Rum (a> 18s. 6d 
 
 |l2 gallons Hollands (of 24s. 6d. ...... 
 
 9 gallons Brandy .,.....*...,* 358.64* ,....^f:, 
 
 15 dozens Port Wipe............... (S> 42s. 6<C^.p,.^< ; 
 
 16 dozens Sherry >.ii.«y.\.... O .39s*6d. «..;. 
 
 jeil3 10 6 
 
iiLi>*' 
 
 iW" 
 
 1^ 
 
 ; I ■■ t-f' 
 
 5. Mr. B. PanoMf 
 
 BMl|iitofMj« RdthVMl. ^ 
 
 17 vMUBi large Ihiek PMt.. (9 41t. 7d ;fi 
 
 n rMmi imall thick PMt ...... (9 SSt. 9d. ...... 
 
 18 rMini laperfine laid Foolioap (9 90t. Sd. *..... 
 16 raama eoloured qaarto Poet... (9 25a. 8id....... 
 
 18 raami wova Poat (9 84a. ll^d. ... 
 
 91 iMOia common Cap (9 19a. lid. 
 
 J6150 1 11 
 
 Toronto, 97th Jalj, 1846. 
 6. Mr. Henry Wiltiamaon, 
 
 Bought of J. dp W. Allan. 
 
 974 yardi anperfine Black Cloth ... (9 918; 8d. ..'. ^ 
 
 171 yarde BlaeCloth.'I (9 93e. 6d. ... . 
 
 15| yardrOliTe Clotli (9 14a. 9d. ... ^ 
 
 93| yard! Mixt Cloth (9 17i. lOd.... 
 
 34iyarda Black Caatiiliere (9 6f. 44d.... 
 
 J604 9i 
 
 7. Mr. J. Anderaon, 
 
 Bought of W. Batea & Co. 
 
 134 Iba. Green Tea 
 
 17| Iba. Hyion Skin........ (9 
 
 96| Iba. Souchong (9 
 
 19} lbs. Pekoe ....l..^; (9 
 
 97 Iba. Raw Suffar (9 
 
 35 Iba Refined Sugar (9 
 
 9a. e^d £ 
 
 78.34d 
 
 SsMlid....... 
 
 108.84d 
 
 8id. ...... 
 
 llfd. ...... 
 
 - je37 13 10} 
 
 8. Mr. William Brown, 
 
 Bought of John Fiah'er. 
 
 56 cwt. Raw Sugar (9 54s. 8d. £ 
 
 99 boxes Oranges r® 448. ll^d. ... 
 
 5 boxes Lemons .................. (9 53s. 44d.....i. 
 
 150 Sugar Loaves, each 1341b8., f9 10|d* per lb.. 
 
 1 tierce of Molasses, 59^ gals. ^ Is. 54d. per gal. 
 
 I c^t Black Tea,B74rb8. (9 4s S^d. per lb. ... 
 
 !>:v< 
 
 ^£343 4 5\\ 
 
 II 
 
■nij Of >nMM yw» f m<ii , 
 
 9. Mr. George ThompiMi, , . j,}. 
 
 ,^ Bo^filtofI^;fidtfligllt, . 
 
 54| yardf loperfine BruMtlf Carpet i^ 'ii^ liV^S 
 71 yerde fine Brutiels Carpet 3i> 9<L... 
 
 
 67f yerde euperftne EngHth Carpet 9a, 11^ 
 
 igUahCa 
 17| jarde Floor Cloth 
 
 99} jarda fine Engliah Cerpet <9 9a. Ifd. 
 
 15i yarda V Crumb Cloth O 8a. 94d. 
 
 18 yarda Peteraham (9 15a. Od.... 
 
 95 yarda auperfine Pilot Cloth & 7a. 6d.... 
 
 10 yarda Fuatian O Sa. 9d.... 
 
 Je75 9 Of 
 
 •' • JlUiT . 
 
 in^BOD OP IKBBPIIIG A BOOK OP H0U8BB0LD ^ZFBICa^ ,^ 
 
 1846. 
 
 Jan. 1 
 
 a 
 
 3 
 
 6 
 
 10 
 
 15 
 
 20 
 21 
 
 Received for house expeneea „£ 
 
 Paid for 3 botttea Port Wine O 48. 3d 
 Paid for Bread 2i. 3d.--Butter Is.— 
 
 Beef 5a 
 
 Paid for Egga lO^d.— Milk Sa.— two 
 
 Powla 28 
 
 Paid Grocer'a bill j69 158.— 1 dozen 
 
 Porter 5a., , 
 
 Postage of Lettera 4s. 3.d— a 
 
 Tea Pot 58 
 
 Received for the bouso f, 
 
 Paid Butcher's acbQunt. •• 
 
 Paid for Soap Is. 8d.^y<:ffeui>le8 74d. 
 
 —Fish 2s:;.. ::..:^..I.... 
 
 Paid for 1 gal. Rum 78. 6d. — Mustard 
 and Pepper Is.................. ^ 
 
 Received fpr the boose 
 
 Paid for Potatoes f^s.— Milk Is.— 
 Postage 3s. ^f.'..' 
 
 Paid for Tea 78. 8d.— Bi|icui)is did.— 
 1 Broom 28 „,„'... 
 
 Cash on hand • ..<X< 
 
 aao'o. 
 
 00 
 
 10 
 
 5 6 
 
 ♦- 
 
 n 
 
 VAW. 
 
 0119 
 
 8 
 
 
 
 4 
 
 
 
 10 
 
 in 
 4 
 
 17 
 10 
 
 9 
 
 9 
 
 lOi 
 
 
 
 3 
 
 6 
 -3* 
 
 8 6 
 
 
 Si 
 
 N. B. tfhe next page must begin with the Cash en Htkd. 
 D 2 . 
 
«, 
 
 TMehM to bring a hiii^t^r fi/om otie name or denon^tticMl 
 into another, witnootjidtering: iliTfthitf.''^^^^^ 
 
 I. To redaee a nwpiber from a higher name .to A lower, ' ; 
 
 RuLV. Multiply by as many of the tower ttMine a» make one' 
 of the higher, and to the product add the mimber of the tower, 
 ■if any. u^,i..:j.j^yAi^-i\.:. -^ Ar 
 
 II. To reduee a number from a lower name to iili%her. 
 
 Rule. Divide )>y as many of the lower in make one of tiie 
 higher. 
 
 Xii. When the higher number does not contain an exact 
 number of tlie tower. 
 
 RoLB. RjEiduce the given name to some tower one contained 
 in tint i^ec|uired, then divide by aS many as will reduce it to 
 the required name. 
 
 Note* The following questions are answers to each other. 
 
 1. Reduce JC738 to shillings. 
 
 3. ' Reduce' JC481 to shillings and pence. 
 
 3. Reduce jC728 to shillings, pence and farthings. 
 
 4. Reduce jC74 17s. 9^d. to farthings. 
 
 5. Reduce j£83 7s..; S^d. to half-pence. 
 
 6. Reduce 321 guineas to sixpences. 
 
 1. In 14760 shillings', how many pounds ? 
 
 2. In 1 15440 pence, how many shillings and pounds T 
 
 3. In 698880 farthings, how many pence^^ shiDinge and 
 poondsT ; * 
 
 4. In 71893 farthings, how many pounds? 
 
 5. In 40035 half-pence, how many pounds ? 
 J^*. In 13482 sixpences, how many guineas? 
 
 TROY WKIGHT. 
 
 1. Reduce 5698 lbs. to ounces and dwts. 
 
 2. Reduce 674 lbs. to ounces, dwts. and greins. 
 
 3. Reduce 29 lbs. 3 oz. 5 dwts. tO dwts., 
 
 4. Reduce 72 lbs. 8 oz. 6 dwts. 16 grs. to grains. 
 
 5. Rcflttce 65 lbs. 9 grs. to grains. 
 
 Iv J 1367520 dwts., how many oz. and lbs. 7 
 
 2. In 38^240 grains, how many dwt. oz. and lbs. ? 
 
 3. j In 7025 dwts., how many lbs. 7 
 
 4 In 418720 grains, how many lbs. 7 ' 
 9. . In 374409 grains, how many lbe.7 
 
% 
 
 1. lUdae6 9361b)i;t6«iiklete,dramiabdWiiqpiM. 
 
 9. ftediice 365 lbs. ti»,<imifes, draoif, wsniplei and gftiif. 
 
 3. Redaee 64 lbi.,8 oi. ^ dr. I ger..ta iicniyM* ,< , 
 
 4. Heduee I3 IIm^ 6 ox. 7 dr. 1 icr. l^'gr. ;to«gnuiit.^ 
 
 5. Jfteditee 5^ lbs. 6 |fr.'to graini. 
 
 li^ In 67968 «eruplei, bow many dr. os. iad Ibi. t 
 
 it In 2102400 grains, bow many se. dr. ea. and ibf. f 
 
 3. In 18631 scraples, how many dr. oz. and Ibi. f 
 
 4. In 78218 grainsj how^aay lb. t > 
 
 5. In 322566 grains, bow many lb.? 
 
 1. 
 2. 
 3. 
 4. 
 5. 
 
 1. 
 
 2. 
 3. 
 
 4. 
 5. 
 
 i. 
 
 2. 
 3. 
 4* 
 5. 
 
 1. 
 2. 
 3. 
 
 4. 
 5. 
 
 1. 
 2. 
 3. 
 4. 
 
 5, 
 
 1. 
 Q. 
 
 - ATOIKDUrOIS WBIQHT. 
 
 Reduee 572 tons to cwt. qrs. and lbs. 
 Reduce 79 cwt to qr. lb. oz. and drams. 
 Reduce 23, tons 16, cwt 2 qr. 13 ib. io oonces. 
 Redaee 4 tons 17 cwt 17 ib. 15 oz. to drams* 
 Reduce 27 cwt 14 lb. tp ounces. , , 
 
 In 1281260 lb., how many qrs. cwt. and tens? 
 
 In 2265088 drams, how many oz. lb. qr. and owtt 
 
 In 854096 ounces, how KAany tons? 
 
 In 3785776 drams, howiaany tons ? 
 
 In 48608 ounces, 1x0 w miuiy cwt ? •< 
 
 MBAsuKB or oA?4ornr. 
 
 Redaee 51 qrs. 6 bus. 2 pks. 1 g&!. to gallons. 
 Reduee 79 qrs. 7 bus. 3 pks. 1 gal. 2 qts. to qoarti. 
 Reduce 37 bus. 3 pks. 1 gal. 1 pt to piiiti. 
 Reduce 82 qrs. 2 bus. 2 qts. 1 pt. to pints. 
 Reduce ^6 bus. 1 gal. to pints. 
 
 In 3317 gallons, how many^ quarters? 
 
 In 20478 quarts, how many quarters ? 
 
 In 2425 pints, how many bushels? 
 
 In 42117 pints, how many quarters? , ^' ; ■ 
 
 In 1672 pints, how many bushel* ? 
 
 LINBAI. MBASURB. 
 
 Reduce 126 miles ^ furloni^ to poles. 
 Reduee 76 mikd 5 furlongs 26 poles to yards. 
 Redaee 20 miles 7 fur. 12 pis. 2 yds. 2 ft. to inelMib. 
 Ri»dace 5 lar. 34 pis. 2 yds. 1 ft. to lines. 
 Heduee 18 leagnes 1 mue 3 fur. 18 pis. to Ibtt 
 
 In 41200 poles* hoar oMtty miles ?• 
 In i;950a3 yards, how many miles? 
 
 
 
 %, lBl8853Sd 
 
 lov mMai$ nalitl 
 
m 
 
 f^ 
 
 4. 
 
 5. 
 
 la 533333 lioM^ kmm vmnf Anlmfi ? 
 In 39l|S|^7/felt bow nikn|^.|^g|i«a t 
 
 •'> i- 
 
 ,>> 
 
 It 
 
 3. 
 3. 
 4. 
 5. 
 
 1. 
 3. 
 3. 
 4. 
 5. 
 
 1. 
 3. 
 3. 
 
 4. 
 
 1. 
 3. 
 3. 
 
 4. 
 
 1. 
 3. 
 3. 
 4. 
 
 1. 
 3. 
 3. 
 4. 
 
 o 
 
 Reduce- It acres 3 roods 5^4 poj«8 to square yardbl. 
 Reduce 43 acres 13 poles 13^84; yards to square feet 
 Redoee 3<^ieres 1 rood 33 jfiolies 14 yiirds 9 flBet'lb leet. 
 Ridbee 7 itiiret 16 poles* 36 square yttrds to squarJB yards. 
 
 In 133t4 pdles, how many acrest . 
 
 In 85436 square yards, how, many acres? ^ ^ 
 
 In 1876455 square feet, how many acres t 
 
 In 1153393 squarafeet, bow many acres? 
 
 In 34390 square yards, how many acres ? • ^■ 
 
 ClXnrH MBABI7RE. ' 
 
 Rediise 45 yards 3 quarters 1 inch to inbhes. | 
 Reduce 36 yards 1 inch to inches. U' * 
 
 Reduce 71 English ells 4 quarters 3 nails to haw. 
 Reduee34 Flemish ells 1 quarter 1 inch to inches. 
 Reduce 75 French ells 4 quarters 2 nails to nails.' 
 
 In 1648 inches, how many yards ? ' 
 
 In 1297 inches, how many yards? 
 
 In 1439 nails, how many English ells?' '« 
 
 In 658 inches; ..hoii^fnany, Flemish ells? 
 
 In 1818 nails, how many French ells ? 
 
 Reduce 334 chaldrona tOiSacks and bushels. <^ 
 Reduce 905 chaldrqns to sacks bus. pecks and gals. 
 Reduce 81 chaldrons 8 sacks Sbus. 1 peek to peeks. 
 Reduce 37 chal. 6 sac^s 1 bus. 3 pecks 1 gal. to gallons. 
 
 In 8434 bushels, how many sacks and chaldrons? 
 In 360640 gallons^ bow many pecks, bus. ska. and chal. ? 
 In 11769 peckS):how many chaldrons? 
 In 7935 gallons^ how many chaldrons? 
 
 CUBIC, OR SOJLI0 MEASURE. 
 
 Reduce 136 cnbie yards to cubic inchei. 
 RedueiBr85 solid yards 17 scilid leet to solid inchoi. 
 Redoce 59 loads pf hewn timbier to solid inches. 
 Reduce 39 tons of shaping to cubie feet. 
 
 In 5878656 cubic ini^es, how many cubib yardtt 
 In 3995136 solid inches, how many soKd yMrda? 
 In 5097600 solfd in^ hpw many loads t>f Kewii till] 
 In 1818 cttbin ibeig h/m mwnf UnA of sbilipiiii?!^ 
 
»«?..,ilt 
 
 r>iJIBM6f1K»|r, 
 
 AX,^ 
 
 1. lUidaee 36 sp. 3 bks. 4 iki. 26 thdt. to thrMdt. 
 9. lUdace 7 ip. 13 hks. 5 iks. 39 thdt. to inoheC^ 
 1. t' In 364106 threadf , Kqw manj spindle* t 
 3r In 4196836 inchtt, how mamjr Bpindleif 
 
 FLaZ TARil liiCAtUlll. 
 
 1. Redaee 34 sinndles 3 hep. 3 beers I cut to threads. 
 
 3. Reduce 81 spindles 36 incnes to inches. 
 
 1^ In 199560 threads, how many spindles 1 
 
 2. In 41990436 inches, how many spindles f 
 
 ' MOTION. ~ 
 
 4. Reduce 8 signs 16<> 36^ to minutes. 
 
 3. Reduce 9* signs 31<> 17' 14'' to seconds. 
 
 1. in 15386 minutes, how many signs ? 
 3.' In 1048634 seconds, ho\7 many signs? 
 
 TIME MEASURE. 
 
 Reduce 1 Julian year to hours. 
 Reduce 1 leap year to minutes. 
 PAduce 1 solar year to seconds. 
 V lace 181 days 11 hours 18 minutes to midtetee. 
 l^iluce 168 days 16, seconds to seconds. 
 
 In 8766 hoar«, how' many Julian years ? 
 In 537040 minutes, hbW Wiin^ leap yeafsr 
 In 31,556,928 seconds, how many solar years - 
 In 361318 minutes, how many days? 
 In 14,515,316 seconds, how many days 1( 
 
 The following questions exemplify the 3rd Rule : 
 
 1. Redttbe 138 English ells to ysrds. ' 
 
 Reduce 555 Flemish ells to English elli^i 
 Reduce 314 half-crowns to shillings. 
 Reduce 216 moidqres to sovereigns. 
 Redcce 810 angels to Joanneses. 
 Tteduce 864 maHks to tJiilUngs. 
 Reduce 904 lbs. troy to lbs. avoirdupois. 
 
 In 160 yards, how many English ells? 
 Itt 333 English ells, hoW mahy Flemish ellf f 
 In 785 shillings, how m&ny half-crowns ? 
 4^.; In 391 sovereigns 13 shillings, bow manjr moidoribB ? 
 
 5. In 335 Joanneses, how many angels ? 
 
 6. In 11530 shillings, how many marks? 
 
 7* ht 74^ lb. a?oirdiipir^040 fmins, how «Mif lb. tisy 7 
 
 «*1. 
 3. 
 3 
 4 
 5. 
 
 1. 
 2. 
 3. 
 4. 
 5. 
 
 3. 
 3. 
 4. 
 5. 
 6. 
 7. 
 
 1. 
 3. 
 
 \^ 
 
 *b 
 

 ii; nunr ira^ttr. aiotb. wibiobt. ' . atoir. wnoar. 
 
 : >i Ik. M. tfwt. A. ' ^'''ar.-'ibS |lk''''^''i '^'JBWt.'a«^'^lP^««. 
 
 i IT 8 16 13 H^ 16; ** 35 I 34^13 
 
 iUk; 85 5 17 81 85 3 19 74 3 16 10 
 
 Hii 84 10 8 18 47 6 3 15 33 8 6 
 
 Wii 78 T 14 r 70 1 t 16 1 30 15 
 
 Ki ^7 9 13 19 36 5 3 17 18 3 15 9 
 
 IK 63 4 19 14 93 4 1 6 65 1 9 10 
 
 gill 5P. 6 5 33 38 3 13 57 14 7 
 
 |l|ii ^; '" 
 
 J 
 
 i Hj! ' umuL ifiAim. ' . orxyra MCAfuii. 
 
 1 iilii oNk tu, DO. ydf. 'T'jIm, qr. na. in. 
 i It -74 6 37 4' .73 1 3 1 
 ; Ii 16 3 31 3 49 1 3 
 1 If 85 1 16 1 57 3 
 1 87 4 10 85 3 3 1 
 1 i 60 7 38 5 :' 16 .13 .- 
 ; 1 89 15 3 30 1 1 
 |||l|| 95 6 18 3 17 d 3 3 
 
 (•) 
 
 savABB MBAdirr^. 
 
 M. ro. M. ydi. 
 38 3 ;34 4 
 76 1 137^3 
 65 3 16 1 
 59 ft 30 ; 5 
 
 80 3; 18; 
 
 36 1 31 4 
 95 3 ,13 3 
 
 jl||! , ' ,, . ■■■■■, / ■ ' ^""^ ^^ 
 
 V 
 
 SUBTRACTION OF WEIGHTS AND MEASUBES. 
 \Wpt:i nmr w^Kwr. ^ . . atoi«* wxioiit. - umvAi. lUAim. 
 
 1: 1 * lb. Mt. dwt ir. tool. ewt. qr. lb. po. yd. 11. in. 
 
 95 3 13 10 70 13 1 14 31 1 1 
 
 ]1 38 10 15 81 19,16 3 19 16 3' 3 9 
 
 ;h ■ '" ■.. , ...■■:. ' . 
 
 ' 'i' Hi-. '. : . 
 
 •OVABB MBAiDMC. MBAMniB QV OAIAOITT. 
 
 H 70 ^ 14 3 64 3 3 
 
 ^11 48 ■! 37 5* . 17 3 : 1 5 .. 
 
 -.■,..<f) 
 53:14 81 17 
 
 . 8:^i4: 5r. 38 
 
 
 V z'^-- '-. 
 
 [|; '? ■ ^ ;■■■ ■ ■■ 
 
 \ 
 

 , 
 
 >' 
 
 
 •) 
 
 
 ■WMOCH. 
 
 ji- 
 
 yds. 
 4 
 
 27 
 
 .3 
 
 16 
 
 1 
 
 30 
 
 5 
 
 18; 
 
 
 
 21 
 
 4 
 
 ,U 
 
 2 
 
 1. IQHkiiM; uAtt 9fp.L X 8 
 2<f1iilMM;18ottt Iqi^ laiMJK 19 
 
 l^<lin«LJfaK»47piK AjA^ ; > K 99 
 4|ii«ie. 9b(k SlpiBir. 3yd. f X 45 
 ft. 63biia. 2m. lieaL 6pt». X 6$ 
 &85ilft.9ko.s25mL9ieo. X 84 
 
 y 
 
 , > '> . 
 
 DIVISION OP l^EIGHTS 
 
 1. 63iBwt Iqr, 231b. l3oz: ^ 6 = 
 
 2. 7$«c. 3ro. 19po. 44yd. . -r 9 = 
 
 3. 69bii8. Ipe. igal. Spti. -^ 24 = 
 
 4. 8i^b. 9o«. iliwt. 18gr. -r- 84 = 
 
 5. 97mi. 3far. 35po. 3yd. -r 6^5 = 
 
 ^|3^% IJho, 45mi. 3Qi0o. -r 73 = 
 
 1481b. &Mb' udW% A60K><i^v«.», 
 893l«MMrt fiwt4 q^Illlbw 
 
 s 919toft» 9n». 39p«..]<4|i. 
 9 42QiS biuk Ipe lf«l^ 4 pHL 
 s 7172da.l^bo.l2ak.36i«e. 
 
 AND MEAStmfiSl 
 
 : 12owt. 2qr. 211b, 9o% 
 s ^ac. Iro. 28per. 24yd. 
 = 2bM. Ipe. IgaL 6||}pti. 
 z llb.0oz.2dwt6||gM. 
 
 liiii. 3fur.,39po. ~ 
 
 Ida. 3fao. 3i^mi. 
 
 ii.flf}M«. 
 
 ^.■H\>ii: 
 
 MieOBLLANBOUS EZBEOI8V0. 
 
 1. Ih j6M, how nitoyehillitigB, grcnats, peiiejB, aizpin^ee 
 andh&lfipenceT - ' ' ^ ^ 
 
 f < Afi»u 1020a. 3060 Kf^^Ui240d. 2040 eixpv 24480 ha%. 
 
 2.' Ildv large ia an eatate conaiattng of 10 farnii,;eaeh 
 iiiCiit8#i^jg:''Up<cm ioi averigel48 iciva 2 ro. 25 {Mr. 26 aq. ydf.7 
 
 ^ iiiia. 1486a.2r. I8p.l8ydi. 
 3. A pie<ie^of ailk meaanred 42 yda. 3 qra., and there were 
 fold of it, at diflfereiit tim^a, 10 ydn. 3 qre; 3 na.r 9 ydell qr. 
 2 na., 12 yda; 2 qra. 1 na. : how mnc^ renfiiin^t 
 
 Jiii«f; 9 yda. 3 ^. 2 na. 
 . 4. How mftny hhcta. of iogVf eaidh iH^ owt., will be' eoo- 
 toined in 141,680 lb8.?u . 4«*. 1*0. 
 
 5. In 25 moidorei» how many ahillingi* pence, twop^eef* 
 iQjqieneea, erowna, half-crowna, tbreepeno^pandiarthingat 
 
 iina. 6758. 8100d. 4050 twop. 1350 aizp. 135 or. 
 
 270 half^or. 2790 tfareep. 32400 ikr. 
 
 6. How far will ajnan travel in 52 daya, aft the^rite of ^ 
 milM ft Iterlongi and 36 polea per day 7 
 
 iw: Aiff. 1858m.2inr.32|0w 
 
 7* ^ Hoiir many •eeond8i,.iiia in one yeari of 365 daytt ft^boiinu 
 48 nttttfitJA and 48 8ee<ind8 7 Am. 3155692i iwf . 
 
 8. What ia the weight of 6| hhda, •14 cwt 3 qra. 11 Ibt per 
 hl|d.1 4<i«.32ewt2qimt2ii|«^i 
 
 9. How meny calris^ess, Mdi hei^Bff ^Ibi, eao I M mf$^ 
 9&«irtbtvni«Mlb.9ftMt ^4n* 240 * 
 
 
Ill 
 
 IT 
 
 defriM, Men degree being 69| ihiTeeT 
 
 .v,i--. ..1. iv, i.x. ,^\?\.\ -^ r ;.; jin^ I57€t7136e0 imilMf* 
 
 ' U. A eoimwMief iSO^mcMs iii.r«» be divided ^ametitfilte 
 ffq^vielols,:i^«oiidftiitf id tlie ^HiliM of tbeif eiletee whiebMiffdlr 
 «|lNilt$ A^ gMv iS^fiofW, B.t6i aotti, C. 106 trdr.H6|k, 
 III 94 »!. r 38 ^t Mii £» 1h« reM : reouifed'^He eliire T 
 
 i ■( 
 
 'n 
 
 iilM. 168 a. 1 r. 9( f«r/ 
 
 13. If 13 silver spoons weigh 1 lb. 7 oz. 13 dwt. 6 gr.,~ what 
 is the w[eight of one 7 Ana. 1 os. 10 dwt. 6 gr. 
 
 13. In X147, how many nobles, pepcei sixpences, . half- 
 eroiriis and shillings t 
 
 An; 441 np. 35280d. 5880 sixp. 1176 h. c. 2940s. 
 
 . X4^ The distance between Toronto and Cobourg ijs 67 naileji: 
 how often will a coach wheel ol" l5 feet circumference revolve 
 in fbrforming the journey ? ^>^ ; . . Ana. 33584 times. 
 
 15. How tnany smaiV enclostires, eaii^ 8 ac. 2 ro. and 27'pei'., 
 can be made out of a common containing ^260 acres and 10 
 poles? Ana. 30 enclosures. 
 
 |,6f ijFIow many spoons, each 2 oz. 6 dwt* can be made out • 
 of ail' old silver vessel, weighing 5 In. 2 oz. 2 dwt. ? Ana. 27. 
 
 17* In jC26, how many doUars, half-dollars, and sixpences, 
 and of each an cqpal number? An*. 65 of i each. 
 
 18. In a puncheon of rum (84galions), how mepj gellons, 
 quarts and pints, and of eacl^^n equal number? 
 
 'i';w . Ml. .'J. .(.'?.,%*/:'.,. . ,uliis. dlA-ofeaoh. 
 
 19. What is the weight of an £:nglish>hiliing, lib. of sUver 
 being coined into 66 shillings ? Ana. 3 dwt. 15^ grs. 
 
 ^..; What if the weight of a sterling sovereign, 1 lb. of gold 
 being eoined ii^to 46^ sovereigns ? > Ana. 5 dwt. 3}^ grs. 
 
 Mi 'Light runs through the space of 1000 diaimeterffof the 
 ewrth in one minute: how many yards is that, sl^posing Uie 
 diameter of the earth to be 8000 miles? "- 
 
 ' Atta. 14.080,OOOiC(00 yards. 
 
 22. How-meiny yckrds of cloth, 8 quarters broad, will line a 
 |iiece df tapestry that is 24 feet long, and 8 feet broad t^ -^ 
 
 Ana. 10| ji^rdi* - 
 
 23. In 20 guineas, and the same number of half guineas, 
 quarter guifieas, crdwns, habere wils^mt 'Shillings rh^w many 
 hair^pdttce? ' '^ Ana. 21720 half^{>emicl. 
 t^-^ \Tym men depart fiPcMn the same place, the 6lie goes 
 distKslljf^ nefih' 14mae8 per day, the other south 22 miles pdr 
 ^f « bow fttf aMitikej aSttodeeaMi Uie.d4th day? 
 
 '•i-F 
 
 > -fi \ 
 
 .Hiiii.964 
 
, 9ft AifMitlenMa'i b Mp Bmm^ mr»on —f wrimg^ JCl 14i. ^li. 
 pitfliijrrllvMr ni«ijr»4ayi«9iU ^£680 7«k 8H "><^M liia «ipMi- 
 dkore^l^ ■ ^m-'Pt v o-* ( t^v •■■.-*« frp ;.- >-■ ^ «.;- , * . •. .jlii^ 366i dtglk ■ 
 
 97. WiMt is tteriifRivtecd btliTMn lO'iqmiiie mito* «ld 
 lOmibs oqHiireT U;; .tti iilnt. dOtqaaranilti. 
 
 28. ' In general, a to^Aship in Canada ti IS iMtcli Bqniftt t 
 iiow many acres are in a lownshipT An». 92160 acrea. 
 
 29. One day, to my surprise, said a youn|f lady, I found 
 my pocket expenses smco the Jst of January, amounted to 
 £15 10s. ; now grandma' allows me only 7s. 9d., per week for 
 pocket money ; pray tell me on what day of the year I made 
 this discovery, und how many weeks after the Ist of January T 
 
 t-jT • i^, . , Ant. October 7lh ; 40 weeks* 
 30|» How many lbs. .of silver in 2 dozen dishes,: each diA 
 weighing 25 oz. 15 dwts., aiid 2 doz«n plates^ each 15 oi 
 15 dwts. 22 grains ? .^. Ans. 83 lb. 1 oz. 2 dwts. 
 
 $■ 
 
 . aUKSTIQNS JTOR EXAMINATION IN THIS COMPOUND RULVS 
 
 AND RBOUCTION. 
 
 What is Compound Addition ? How do you place the num- 
 beni to be added ? What is iQompound.. Subtraction? Do you 
 pl«ce the numbers the same as in Addition? What is Com- 
 pound Multiplication ? When the multiplier does not exceed 
 J2f how do y^u multiply ? When the multiplier is a comppsito 
 jutttber, what do you mutliply by? Wheh the multiplier 19 not 
 a composite number, how do you proceed ? What is Compouttd 
 Division? Are not the varieties of Compound Division sinliilar 
 to those of Compound Multiplication ? Yes, and thev all pfOV<s 
 each other. ' Ifow do you know a Compound Multiplication 
 question from a Compound Division one? Ans. When the 
 prii^of Qpe is;given to £ri4 the price of any greater number, it 
 IS multiplication ; and when the price of/Sisveral is. given to iind 
 the price of oncj it is Division. Are not the compound rules 
 very useful? Ans. Yes, to be well acquainted with them is 
 essentially necessary in common life and for mercantile calcu- 
 lations. What is u Bill of Parcels or Invoice? What is 
 Reduction ? How do you redutie a nomber from a higher namn 
 to a lower? How do ;^u reduce a numbei^ from a lower nam^ 
 to a higher? How do you redimise jibuhds t9 Shillings, pen«e 
 and farthings ^ How do you reduce farthings to pence, shil- 
 lings and pounds ? Repeat Troy Weight table. What articles 
 «i^«iNiiglied Iff Troy Weight Repeat Apothecaries' Weight. 
 
m 
 
 
 iL'i 
 
 If 94 
 
 Kor irtm jinyiKi i»tit oMd T Repeat the moenl BfblMra of l!!!^^ 
 (GalNidity^ :'■■ W|mI ftieleevityaeeeBfed ?by it t HqMit ESkeel ^^ 
 llJMQie«i What U tbeC iiie> *f Ihie ineieara f '. Stfieat flmn 
 MeMBPit'^' Wliht ii the me of eqaaie nieaeare 7 Repeat ^nbth 
 JHeatim. Feterbat ki it uMdt Septet TkneMeaame. What 
 ia meaaiiBaAhytitT Repeat the 19 calendar montha. How do 
 y^iemeintier the number ol daya in each? > >. , 
 
 PART III. 
 
 SIMPLE PROPORTION. 
 
 Fear «nimibori are proportional, when the flrat oontaina the' 
 ■eeond «i often at the third contains the fourth ; or when the 
 tot, multiplied b^ any number, containa the second Is ofV^ as I 
 the thiid, Biiltiplied by the same namber, contains the fottfth. 
 
 Hulk for statimg. i 
 
 The three ipiven numbefs must.be placed in one li^e. First, 
 write down the gi^en ^joantity of the thingf sought j that is, of I 
 yards, if yards be sought ; of money, if money be sought, &c | 
 
 If the namber sought is to be greater thttn that written 'ddwn, 
 idaee the greater elf' the other two towards the right hand ; bat I 
 if it ia to be lesii, place the leas on the right hand of the otbtr. 
 
 ' mtrLB.rba w6rkino. . ' '^':- 
 
 The two like terms are first to be reduced to, ilhe (same m^, 
 an4 the 0|her to the lowest na^me in it 
 
 Then mttlCit>ly the two right hand terms together, and divide 
 the product by the left hand term $ the quotient will be the 
 anawer of the same name with the term first written down^ or 
 of the name it was reduced to. 
 
 If 19 acres of land maintain 16 horses : bow many honMs 
 ^will 97 acres niuntaiii 7 
 
 IMW. 
 
 : 16 
 
 Write 16 horses first, because horses 
 ora sottfj^i ; and aa 97 acres will main- 
 lain moie horses than 19 acres, writ« 
 Hi^frofiter, 97, towards the eight of 19. 
 
 M. 
 
 •e. 
 
 19 
 
 : 97 
 
 * ; ; 
 
 V 16 
 
 169 
 97 
 
 .<iij 
 
 5^i 19)439 
 
 Afler 
 IwUl be 
 lii dealer 
 1 written 
 
 ot 
 ,.an< 
 
 NoU, 
 lof the 
 byit 
 
 leaUe4 cai 
 Ito unden 
 ItioDij in 
 
 If 57 
 
 |JB55 48. 
 I yards CO 
 
 In thii 
 Ito £iS 8 
 £ld^s.: 
 |a boria^oi] 
 
 A ffii 
 
 |£37.4s. 
 
 Here 
 
 Iby 5 giv 
 
 What 
 I come to; 
 £15 19i 
 
 itere 
 I £15 191 
 
m 
 
 aMny wiU b« niantaiiMd ftr IIm 
 
 , lf«4^ 
 
 hajiilatJOd. per stone: bow nuiiiy 
 
 |taiiM fttiii wbon Ibo prioe of hmf ubit^Mi ■taMf 
 
 d. 4. 
 
 ^wi»' 
 
 ' J 
 
 34 
 10 
 
 (340 
 Ana. 30 bori. 
 
 Aflerwrftkii 34 liQrMi^theri fewer • 
 IwUl be iBiiintained, became the bay 
 lii dea^r, therefore the leat, lOd.^ ie 
 jwritten to the right of 13d. 
 
 Noie^ ; If the fintt term (which h always the diviior) and either 
 lof the other two, are measunsd by the Mme nember, difide them 
 |byit,.and Mse the qjoiient* insteadAf thein. TecbnicaUy, thie ie 
 IcalM canoeUing, and it ia of the greatest irnportance to get puptle 
 Ito undevstaod it thorotighly, a.f it i^l^i^rteDi the wo^k im9f»ny qnes- 
 ItioDi, in various rules. 
 
 If 57 yards of cloth cost 
 |£55 48. 4^d,: what will 152 
 [yards come to? >r: 
 
 In^tbis question 3 divides 57 down to 19, and jC55 4s. 4j|d. 
 to J018 Ss. Hd.; agaioi 19 diyides or oancelp 152 to 8; hence 
 |£l6 8s. i^d. multiplied by 8 niust be the answer. ^Always draw 
 la hona;ontal line. through the %ures you pan^CjsL: , , » , 
 
 ''* yd.- . ^1 
 57 : 
 19 
 
 yd, , jB ■• 
 
 152 : : 55 4 
 
 8 18 8 
 
 d. 
 
 Ans. JC147 5 
 
 
 
 A man's yearly wages are 
 |jC37.48. Id. : what are th^y for 
 TSdiys? 
 
 days. 
 
 365 
 
 5 
 
 days.' 
 73 
 
 37 
 
 i. d. 
 4 1 
 
 Ans. £7 8 9ii 
 
 Here 73 cancels 365 down to 5 ; hence J637 4s. Id. divided 
 Iby 5 gives the answer. 
 
 yd- 
 
 What will 108 yards doth 
 leorae toj when 48 yards cost 
 LeiS 12s.4d.? 
 
 48 
 4 
 
 yd. 
 108 
 9 
 
 £ t. i. 
 15 12 4 
 9 
 
 i {•: 
 
 4)140 11 
 Ans. X35 2 9 
 
 liere 12, eancels 48 and 108 down to 4 and 9, therefore 
 j615 12s. 4d. multiplied by 9 and divided by 4 gives tbe answo? ., 
 
w 
 
 m III 
 
 I 
 
 s. 
 
 181.? 
 5. 
 
 e. 
 
 7. 
 
 |<a.r^If^gn»dMNIallv tpl I»i ;«lM«iiMil4M)yflM»MI1*'- 
 
 a. IfMja«te«leMi«6i*l8i.: wlMlfvill4jNwdf«Mlt 
 
 Am. 3a, 
 y I gtt 4 fardf ol eloth for 3t. : how many will I gel for 
 
 Ant. 94. 
 lit get S4 jardi for 18f. : how? poaj will I g«l (isv 9i. 
 
 Am§.. 4« 
 If 34 yards doth coat S6a, i what will 141 yarda aoal T 
 
 An§. £10 11a. 6d. 
 If 8 yarda coat 33a.: what will 51 yards cost ? 
 
 Am. jeiO 4a. 
 If 7 lb. eoat 85a. : what will 49 lb. coat 7 An§. £8 150. 
 9; If 17 yarda of cloth cMt jM 5a. : what will 307 yardi 
 •ome to ? Ant. jC76 15a. 
 
 9. If 100 yarda of aefge coat £5 8a. 4d. : what will 37 yirda 
 coat? Ant. i:dOa.ld. 
 
 10. If €8 yarda etoth cost £17 19a. lOd.: what will 7 yarda 
 
 aiit? ilna. jei 17s. OH 
 
 11. If 57 yarda of Iben coat £8 11a. : what will 98 yarda 
 3«ra.eoat7 Aim. X14 J€a. 3d. 
 
 Id. II 19 lb. of tea coat £4 15a. : what will 3 cwt. ITIb. coatt 
 
 ilna. jess 5s. 
 
 13. What must I pay for 475 gala, sherry : when 138 gala. 
 aiMM £65 lis. 7 Ant. £iStS 19a. &L 
 
 14» When veUet is 18s. 6d. per yard : what will 6 naila ooit7 
 , Ana. 6s. ll^d. 
 
 15. If 3 yarda of broadcloth cost £4 8s. 3d.: What win 34^ 
 yarda cost? Ant. £36 Oa. 8^ 
 
 1^. If 24^ yarda of clqtk coat X36 Os. 8^ : what iatha 
 priee of 3 yards 7 
 
 -JL7. If I pay 4^36 Os. S^d. for 24^ yards of cloth: what 
 qtiantity can I purchase for £4 ^s. 3d. 7 
 
 18. If I pay Jtld Ss. for 33 yards of rich flowered silk : wlat 
 quantity can I purcliase for XI 11 138.7 Ant. 3^ yarda. 
 
 * The three following questions are deduced from this, and every 
 example admits of being varied in the same manner. ^ 
 
 When ihe termn di' a question are so connected, that while one is 
 increas!§d t|ie other increases, or is dtrninished the other diminishest 
 the questioh^is said to be in direct proportion. But if, wfailiB the 
 004^ ti .increased thci other diminishes, or the contrary, the question 
 is said to be inveriie proportion. The first thirty-six examples are 
 oirectf the nest ten inverse; the others are direct and inverse jpro< 
 miicuously. THe rule for itaticg Is So cpnstrudteld iis^ ^ luU 6611) 
 direct and Inverse alike/ '■ ^ ; . j^v ; . - 
 
ft; ii n iati liii ifcrt any bd bartiiit fcrW|6i.10t4., witM 
 
 INK' WAjRt it tlie priee of 3 pieeei of oMbf e«ph eootoiping 8ft 
 j9ti9, it JM 19i. Hid. for 17 yardiT ilii«. SSkih: MI<lA 
 
 six, Whtk do a man's wagea amount to in l49i days, at £98 
 a TMir? iiiff ^ f 10 19a. H^ 
 
 99. Find the Talua of 4 owt 9 vm. l^lk of ohaeae, at 
 65a. 4d. per ewt. Ant. X15 18a. 6d. 
 
 89* Find the valiie of 1795 atonea of hay, at 64a. per 190 
 ■tonea. ilaa. jC&S 4i> 
 
 94. What la the price of 57 eUa English, at £i da. 3d. |»r 
 96jriiirdat iln*. X4 3s. UdL „ 
 
 95. What ia the price of 12 piecea of cloth, each conitainmg 
 951 yarda, at £90 48. 8d. for 47 ells Flemish 7 
 
 -ins.. 175 19s,10d.J4 
 
 96. What is , the price of 56 owt. 3 qf»* 14 lb., of sugar, alt 
 15s. 4id. for 1^8 Ih. 7 Ana. £SnHi la. OH^^ is 
 
 97. What is the price of 3031 gala, of beer, at £4 6a. 7d. fo/ 
 54g«la.7 iijia. je949 198. 10id.f} 
 
 98« What ia the price of 907 acres 15 perches of land^ ml 
 je96 178. 6d. per acre 7 An*. 5565 198. 10i| 
 
 99. What ia the price of 17 gallona of oil, at ^637 16s. for 
 84galk!n87 jins. £7 iSi. 
 
 30. What ia the price of 574 gals, of wine, at £4 Ss. 6d. for 
 49 gal8.7 iina. je48 6s. 5d4 
 
 31. What is the price of 7 ewt. 3 qrs. 18 lb of sugar, at 
 41. 4H for 11 ^^'f ^n«- £17 12s. 4^6^ 
 
 32i If 43 yards superfine cloth cost £64 7s. ^. : how mmv(j 
 yards may be boa^ for £193 2s. 6d. 7 Ans. 1291 
 
 ' 33. If lOi yards TcWeteen cost £1 lis. 6d. : what will 97| 
 yards come to7' iln*. £4 38. 3d. '''' 
 
 34. If 7 cwt^ 3 qrft of tobacco cost £86 168. : what will 93 
 ewt t or. come to 7 ilirs. £260 88. 
 
 35. How much will 3^ stones of cheese c^6me to, at 
 £4 13s. 4d. per ewt. 7 An9, £2 Os. lOdl 
 
 36. What is the price of 7 pieces of silver, each 4 lb. 15 dwi, 
 at £18 18s. for 72 ounces 7 Ana^ £89 1 Is. 6|d. ' ' 
 
 37. If 4^ men perform a piece of work in 108 days : in whfii'' 
 tihie Will ' 72 men do it 7 ^ ^' * ^ -^^ ^ Ans: 63 days. 
 
 38. If 57 masons build a house in 156 days : in what' time 
 will^^7 masons do the same 7 ilns. 240 4f (days. 
 
 39i jEIow many yards of broadcloth, at l5s. per- yard, ats 
 equal in >alue to 24r^ams of paper, at l^s. 6d. p^r ream 7 
 
 '■■'■ Am, 28yftrds< 
 
_;i]jli]H 
 
 % 
 
 iMOf qaUlt ean I,|»Tt 1900 earried for Um mom BMMi^t 
 
 "4t* If 19 men eonf^nio • Mrtain <|aaptHy of piofifioiit in 
 
 15 ^yii how long will tho fame qaantit/ aerfe 20 min at Uiat 
 niiit ilfit^ddaya. 
 
 49. If 136 maMM ean build a fort in 96 daja : how mai^ 
 BQit be employod to finiih one equallj strong in 8 dayi t 
 
 Ant. 476 maaoni. 
 
 43. If 98 reapera finiah a harreit in 36 days : how many 
 reanerf will do it m 9 days 7 iina. 112 reapers. 
 
 ii/,"^ It 18 men mow a meadow in 4 days : how many Will 
 mow k in 9 days 7 An$. 8 mowers: 
 
 45. How many lbs., at 9s. 9d., are equal in yalu^' to 110 lbs. 
 at4s. 6d.7 Am, 180 lbs. 
 
 46. A botcher buys a pieee of linen, me%iuring 96 yards, at 
 9i.^ 7d. per jraid : how mueh beef, at lOs. 8d. per stone, roust he 
 give in return 7 Ant. 6 st 4 lb. j^ ' 
 
 47. If 9Jg yards of broadcloth cost £1 2s. 9^d.: what Will 
 33| yards 6f the same cost 7 Ant. jC25 9s. lOd. 
 
 48. If I lend a friend £100 for 1 2 months : bow loilg should 
 he lend me £150 to requite my kindness? Ant. 8 months. - 
 
 49. A bankrupt's debts amount to J65130, and his effects 
 to ii37S9 18s. 9d. : how much can he offer his creditors per £7 
 
 X" .i r, > , Ant. 148. 6^d. 
 
 5f,: A bankrupt owes his creditors £4678: how much will 
 he pi^ them at lls^ 64- per £7 Ant. £2689 17s. 
 
 51. A bankrupt pays his creditors 13s. 4d. per £, paying 
 thero in all £490 : what was his debt 7 Ant. £735. 
 
 59« A garrison has provisions for 10 months, at the rate of 
 
 16 ounces to each person^ per day : how much may be allowed 
 per 4ay, that the provisions may fast for one year 7 
 
 ' Ant. 13 oXf 6 dwt 16 gr. 
 
 53. At 15 oz. per day for each man, a garrison's provisions 
 will last 8 months : how long will they last if each man is 
 alk»wed only 12^ oz. per dav7 Ant. 9 months 18 days. 
 
 54. If a garrison of 1000 soldiers have provisions for 9 
 months: how many must be dismissed that the same provisions 
 n^^ last 15 months 7 iin«. 400 men. 
 
 55»^ ^ov much carpeting, yard-wide, will pover a. floor, 25 
 feeilptig and 18 feet wide 7 Ant. 50 yards;; 
 
 56. If it cost £26 28. 6d. to floor a room 30 feet by 99: 
 what wilUt cost ibr one 24 by 18 7 Ant. £17 2s. 
 
 57. How much tea. at 48. 8d. per lb. ought to be ezchanged 
 for 140 lb. at 6s. €d. 7 Ant. 900 lb. 
 
 n*. 
 
M$. Vikt vmB of R 4»mUm\ batenes kt li iaolief and IH 
 inehei rtapee(iv«Iy : wb»l weif bt on tho oiwntr md will bak^tt 
 46 lb* 90 the longer i Ant. 48 lb. 
 
 ^, BiMppoee the arme of a deceit ( baluMO bo to each 
 other at l»i to 10, and suppoae a wairbt of 35 lb. henge from 
 the and of the shorter arm : what weight hang from the end of 
 the longer arm will produce an equilibrium 7 Ant. 33^ Ibw 
 
 60. If muslin | yard wide cost Ss. 6d. per yard : what should 
 be charged for oloth of the same quality i yard wide 7 
 
 Ant. 4b. 6d. 
 
 61. If a retailer has 3d. or profit on every shilling he drawi» 
 to what extent must he deal to clear jCIOO f Ant. X600. 
 
 62. What is the interest of 471750 for a year at 5 per cea^ 
 per annum 7 Ant. £81 lOs. 
 
 63. What is my commission on £256 18s. at 2^ per cent 7 
 
 Ant. £6 8s. 5id. } 
 
 64. , What is the brokerage of JC255, at 4s. per cent. 7 
 
 Ant. 10s. 2id.} 
 
 65. If i;425 gain X20 3s. 9d. : what is the rate per cent, t 
 
 Ant. £4 15s. 
 
 66. A traveller walks 24 miles a day; and e^'^er^ he has 
 advanced 42 miles^^ another follows him» who walks 32 miles a 
 day : in what time will he overtake him 7 A^it. 5\ days. 
 
 67. If a stick 4 feet 8 inches long casts a shadow of .5 feet 
 10 inches : what ^, the height pf a tower whose shadow h 135 
 feet 6 inches 7 > ^^^ 100 feet 4^ inc'ies. 
 
 68. A boy flying his kite With 384 yards of string, tied the 
 end of it to a peg on level ground, and found that a knot 6 feet 
 from the peg was 4^ feet from the ground : how high waa the 
 kite? Ant. 288 y'ards^ 
 
 69. A farmer borrowed 192 quarters of wheat, when the 
 price was jC2 58. 6d.: how much should he return in quantity 
 when the price is 4^ 2». 7 : if*.:; ^ns. 208 quarterat 
 
 7Q' If 20 acres of land, worth i!l21 per acifc» be exchanged 
 for 35 acres of other land : what is this last valued, at per acre? 
 
 Ant £12 per acrf. 
 
 71. The shadow ol a cloud was observed t . move 36 yarda 
 in 5 seconds : what was the hourly motion of the wind 7 
 
 Ant. 25,920 yards, or 14^ mjles. 
 
 72. If a hare start 120 yards before a gioyhound, and run 6 
 I yards whilst the dog rUns 8||: how maiy yards must the dog 
 Iran ere ho catch the hare? iint^ 408 yardk. 
 
 Tha dog gaina2^ on every 8^ ; beaee as 2$ : 8^ : : 190 i406i 
 
 73* A. and B. depart fnm the same plaee, aod trawel alnpg 
 
 Ithesamaioad} but Areola q«I 5^^a boforo ll.» gpisf ^at Ihi 
 
00 oAMvomtt'iioMBnoii* 
 
 wmk of 15 nifttt fir4uf } B. Mb^ «t Ui4W« of 99 
 dky^ whit diolono* mini He m?tl to oK^«k« A.? 
 
 Am. SOOtinkk. 
 
 74. How imrcli Hloth, 9 qrt. wide, maii ^e gi fen fei^ 9U yards 
 of e^ottl gOodnesft which it 5 qre. wide 7 ^ Jln«i ISlQ yardi. 
 
 75. A: ha» cloth at 48. 6d., which be wants to bartef with 
 B. for 84 yards at 78. 6d. r how many yards mubt A. f ivcT? 
 
 Aiw. 140yardil 
 
 76. If the carriaflre of 60 ewt. foir 120 ihtkstf be X15 lOs. : 
 how far may I have SIO ewt carried for the same money ? 
 
 itit*. 34f milet. 
 77: Bartered 64 yards linen, at 3s iSd.' per yard, for 129 
 yards eotton : required the barter price Of the cotton 1 ' 
 
 S Ana. Is. 4d. per yardi 
 
 78. A. has tea worth 78. 6d. reardy moneys bbt in barter n^ill 
 have 9s. ; B. has oh>tii worth 28. 6d. ready money : how must 
 B. rate his cloth to be even witlt A. ? Ant, 3s. per yard*. 
 
 79. How many yards of cloth, at 7s, 6d., oughi to be 
 received for 7 pieces, each 108 yards, at 58. per yardT 
 
 Ana. 504 yards. 
 
 80. How mueh cl<Hh, at 7s. 6d. per yard, ought t^ be given 
 in barter for 3 pieces, each 27 yarda^ at 5s. 3d. per yard T ! 
 
 An«. 56 yards 2 qrs. 3} nails* 
 
 When the proportion depends upon several ohrcttQistanceSi it 
 issaiditobe^oo^ponnd. ;;■ ■ ih'-Mi^ ■ .: -yM^-rty 
 
 .One of the given numbers is of the same kind with HaX 
 required ; and, the others, taken two and two, are like one 
 anothei;^^ 'f' 
 
 aULB FOR BTATINO. -. 
 
 Wi4te down th^ term which is like the number sdug^it ; and ; 
 first fake two nttnibers of the samO kind, and JErtatb them ^ in 
 this siilnple rule; then take other two like one al^Other, and j 
 state thenv in tlie same manner ijnder the former, and so on till 
 all' the numbehi are stated; ' 
 
 KUI4C FOR WORKING. 
 
 Be^jice likf terms to the senie^ nfun^j ^nd >hat like the I 
 numl^'souglit, ^^ lowest iiaiiM in if^^^^ 
 
 liulf^iply the terms below one anotbee successively, whieh I 
 '^ temt^ thtem to three \ then woik as ' in simple proporlifli; 
 
 ifta$pe«k^W wheat serve a family o^ta perSodi Idr42 days: 
 ^ " Will iQ peeki ^( ii str#t a flrmily df 6 pefBens>T ' ^ 
 

 li 
 
 ■j'Jt' 
 
 Bayi are amifbt, write 23 
 dajrt Arst ; now ai 30 peekt will 
 teryp l<mgpf than 15, pot 20 to 
 tba l^bt of 15;an4 as they 
 will fenre 6 perions longer than 
 9, j^tit 9 to the right of 61 
 
 ^ |ieeka 15 iit tv 22 di^ 
 pbnona 6 r 9 
 
 2^0)396»0 
 Ane. 
 
 For eanodlling, it^ ia better to fjtate the queation with ^ tb* 
 termi in one line. ' . ' 
 
 If j636 value of corn maintain 18 men for 9 montha, when 
 corn is at 168. per boll : how many will be maintained 6 montfaf 
 for X54a when the price 18 I3s. ? 
 
 Vvniknia. 
 
 16 
 
 . e 
 
 4 
 
 e tften. 
 ' 9 ^ 3 X 2=54 iyia. 
 
 ISeie 18a cancels 36a , down to 2, — 6b cancels ^b to 9,— 
 4capoelfial2 and el€ to 3 and 4f--d3 cancels d9 to 3,—^ 
 canpei8.e4 to 2: — the divisors being all canceled* the lemalning 
 dividenda 9 3 2 maltiplied together gives the answer. 
 
 If !t1! men in .15 days build a wall 30 feet long, 6 fm high 
 arid '3 Wt thick : in what time will 60 men build a wall 300 
 
 
 Divisori. , 
 
 IHviflenif. 
 
 ■. 
 
 m. £ 
 
 men. £ m. 
 
 12 
 
 : 6 : : 36 : 
 
 18 : : 54 : 9 
 
 
 
 . b a 
 
 a b d 
 
 3 
 
 2 
 
 9 :X: 
 
 d 
 
 t '" 
 
 
 feet 
 
 mt. 
 
 8 feet faighvand 6 feet thick? 
 
 
 Am. 
 
 8a days. 
 
 
 
 Dhrisdni 
 
 
 
 
 Dividend!. 
 
 ■" ■■ 
 
 di. 
 
 ». 
 
 : . P.- 
 
 M. 
 
 dayi. 
 
 M. 
 
 P. 
 
 H. 
 
 tii.; 
 
 3 < 
 
 V ftw^ 
 
 : 30 : 
 
 60 : 
 
 15 : : 
 
 12 : 
 
 300 
 
 : 8: 
 
 6 
 
 e • 
 
 e 
 
 •: b-; 
 
 a 
 
 a 
 
 e 
 
 b 
 
 d 
 
 c , 
 
 
 1 ■ 
 
 >4 . _, 
 
 '- . '. 
 
 4 
 
 ^ 
 
 4 X 
 
 10 X 2 rsSOAoi. 
 
 
 
 . ( 
 
 d 
 
 
 ■;if "'-:? 
 
 »' rU 
 
 ' '■ • 
 
 :• 
 
 Hel« s^h cancels a60 down to 4, — ^b30 cancels b3Q0 to 10, 
 •^6 caneds c6^^-d4 eancds d8 to 2i~^3 cane^a el2 to 4: 
 -i'^ce tlie reknainihg^ divid^pds 4 1& 2 muItipriJeid tof^titelf 
 givei ffio answer. Carefully reMembef that one diyisor iHtut 
 not cancel another divisot> nor 6ne dl^dehd eindel'anotlier 
 dividend, but 6il4 of the lumbers ttftist alWayft.b^ • ^M^f^ 
 fH o^ a'dtvidehd ; and^ali^iy^ d^#f fine'tlpiglrtM fdsim 
 yoii^ti*n««rin both ditftiW^fid'aivldifti^ *^/ HjWIt >fl» f^^^u 
 
<• 
 
 (^Mfvtipai^^fRi^iffftfiiiti 
 
 ' m 
 
 WM 
 
 ■.■'}tfi- if;8jD0Q>^e^«8 of,^^tocko{ 11 theeto ^ireqatre Mnama of 
 
 Cp«r: how m^ik) papjvi; litiU be required for 5000 copies of a 
 ok of 13i^ sbeeti? JIim. 125 reami. 
 
 9. ii 8 mdiii in 6 days made 48 roads of ditolna|r : hoirmAiiy 
 roods will 6 iti^n make in 36 daysi i AnWi aifiroddSi 
 
 3. If 12 i^jfk in 4 days mow 48 acres off gfr^ss : bbW inatt^ 
 mast be emplb^fi^ to mow 192 acres in 24 da^s ? il9l». 8^ lli^]^. ' - 
 
 4. If a person travel 320 miles in lO ja|p| when tlie i^yii 
 12 hours lon^'i how-many miles will he travel in 15 days, when 
 th^ day is JOl^oarslong? iln«. 640 miles. 
 
 5. If persons pay JC18 for 4 weeks board : what sum will 
 cHsbharge the board of 14 piersohs for 13 weeks ? Anw. £B1. 
 
 6. If 18 men eat 16s. worth of brqad in 3 days, when wheiit 
 is at 18i. jpkir boll : what value of bread will 45 men eat' in 27 
 days/When wheat is at 16s. per boll? "' : Ann. 1^15 value. 
 
 7. If 8 men can build a wall 20 feet IdHg, 6 feet high, and 
 4 feet thick, in 12 days : in what time wijil 24 nien build one 
 200 feet long, 8 feet high, and 6 feet thick? Afis. 80 days. 
 
 8. If £XQlO in 12 months gain J^5 interest: what bum will 
 je825 gain in 9 moi^hs ? Ans. £30 18s. 9d. 
 
 9. |f 4^25 gain JC30 i8s. 9d. in 9 months : what will £100 
 ga|n jih i2 liiont^s ? . Ansi £5, 
 
 ■'Vk' Tf jCIOO ih 12 Months gain £5 interest: what sum i|Fill 
 gain £30 18s. 9d. interest in 9 months? ^ Aiii. £62»i 
 
 It. If £895 gain £30 18s. 9d: ihteteiit iti 9 i^onfths :' #bat 
 sUtn win gain £5 iii 12 months? iiW. £100. 
 
 12. If £100 in 12 months ^BiBl £5 : in what time will £895 
 faiiv£^ 18«-9d.? iU:^/ itA^j^ft' ,, !4w«- ^ monthp^ 
 
 13. If £8S!5, gain £90 Ids. 9|d. m 9 months : inwhl|tr%e 
 will £100 gain; £5? 4l»». J2 moiM^s. 
 
 14: If 8 men accomplish 30 yards of ditci^ing in 12 days, 
 working 8 hoocs pr day : in what time will 12 men finish a 
 ditch, suf^sing its whole length 60 ywds^ when they work 
 only 6 hours j^r day ? Ans. 21 1 days; 
 
 I5u If 936 men eat 160 qrs. oi wheat in 108 days: bow 
 many qrs. will 76 men eat in a year and 67 days ? 
 
 , 4n«.2067Vqi» 
 
 ■ iX$*' If a. tchest 8 feet long, 5 Uei deep, and 41 {ft^vW<i4fi» 
 Ii^.d4 b^Is of oaMi : how man]^ bolls, will a eldest 1C| feei^lpppg, 
 4 M|t 4e^« %n4 5 feet wide, oonlain I Ant. 49| boUt^ ; 
 
 It ItW fm%y be carried J15 npllef for £5 Ss. 9d. : how sia^y 
 »li^;m^tM^irtbe^^ 4ff&96i 
 
 - tu 
 
Dii'NUBirnvs ybofqetiov* 
 
 wall, 3 ib6t thick ana 12 highV will 18 omsii bttild ib 18 S^, 
 woriuBg 8 hoars per day ? iliif. 100 i^Mt loitif. 
 
 ' SM). If 336 nion, in 5 days of 10 hours each, dt/^ a trench of 
 5 d^^es of hardness, 70 yards long, 3 wide, and 2 deep: what 
 length of trerieh, of 6 degrees of hardness, 5 yards wide and 3 
 de«P)* may be dug by 240 men in 9 days df 12 hburs each? 
 
 _____■' iins. 36 yards. 
 
 DISTRIBUTIVE PROPORTION , 
 
 (company or PARTNBaSHIP) 
 
 Teaches to divide the profits and losses of merchants in com- 
 panyt in proportion to. their shares of thr capital or stock. 
 
 Rule. — ^As the whole stock is to oach jp:irticular slock, so is 
 the whole gain or loss to the respective shares of it. 
 
 Three men, A. B. and C, make a joint stock ; A.'s share is 
 £64, B.'s 88, C.'s 96 ; they continue in trade until their profits 
 are jC108 : required their shares. 
 
 A.'s stock je64 
 B.'8 stock £8S 
 C*B stock i;96 
 
 As 348 
 As 248 
 As 248 
 
 64 
 88 
 96 
 
 : 108 
 : 108 
 : 108 
 
 £ s, d. 
 
 27 17 5JL. 
 
 38 6 5|f 
 
 41 16 iJi 
 
 A.'s gain. 
 B.'s gain. 
 G.'s gain. 
 
 je248 X108 proof. 
 
 1. X. Y. and Z. made a joint adventure to Jamaica ;X.*8 
 shard at the adventure is je230, Y.'s JC324, and Z.'s Je336 ; 
 they lose jE7144 : required the loss of each. 
 
 Ans. X:a :e37 4s. 3d. |}, Y.'s ^652 8s. 5\d. |i, 
 
 Z'8je54 7s.3id.4i 
 
 2. A. W. and R. buy a ship for i;i750 ; of which A. paid 
 J6840, W. 485, and R. the rest. The net freight for the fimt 
 voyage was J6145 15s.: how much of this sum should eaek 
 reeeite ? Ana. A. £6Q 19s. 24d. fj, W Je40 7s. lO^d. f|> 
 
 R.i;35 7s. lld.fi 
 
 3. Four merchants freight a ship to Barbadoes, value of 
 the cargo jei260, where<»f A.'s share is JC540, B.'s JC360, C.'t 
 MHO, and P.'s the rest ; they gain £020 : required eacb man's 
 llumofit , Am, A.'sJC94 5d.8^d.4>B.'s:e62i7s. IRJL 
 
 C's £ik 18s. id. 4^ D.'s i;20 19«. Oid.f 
 4k^j,A. B. and 0. continue in trade for a year, with a stocl^ 
 iOOj at the end of whitth A.*s gain was dm, B.'s JtM, 
 »4 56 : iieqdifed ihilf klDcks. ;' 
 
m 
 
 PV»7S^liO:!f^^ J^|^0|l*Q||T|0|r. 
 
 i 
 iiii 
 
 jiJilll: 
 
 4» 
 
 Am, L»*s 101 ac. 8^ per., M.*s 88 aq. I ro. ^J^ peri, 
 ;, N.'s 50 ac. ^ r». 4y*7 por. 
 
 6. A. insures on a ship and cart^o £&S^ B. ;C90, C. X85, D. 
 jCSO, E. i;75, F. JC70, G. je65, H. £60, I. £b^, and K. JC^S; 
 and damages are sustained to the extent of jC525 : how muoh 
 must each underwriter pay, and how much will the proprietor 
 lose, the whole value of the property being i^lSOO? 
 
 An8. A. must pay jC4^ lis. 3d., B. JCSO Ts. 6d.. C. JC37 3s. 9d., 
 D. i^5, E. mi ^ fis. 3d., F. X30 12s. 6d., G. iS8 Ss. 9d., 
 H: XSe 5s., ^ S. :4 Is. 3d., K. JCIO 18s.' 9d. ; proprietor 
 iCSlS 15s. JU>ss 88. 9d. per jC. A-^ x . 
 
 7. A testator bequeathed to A. 360, to B. 488, to C. £63^, 
 and to D. 500, hut at his deat!) the net amount of his property 
 wks Only £1343 : how much of this sum should each Ie^«tee 
 have received ? " ^ ^i n ^ 
 
 Ans. A.'s share £172 16s. S^d. jJ^.^B.'s £324 7s. qid.yV,, 
 C.'s £413 8s. lUd.j\\, D.'s £332 7s. O^d. f |4 
 
 8. A bankrupt owes to a £126, to B. £104, to C. £98, to 
 D. £249, to E. £84, and to F. £97; his money and effects 
 amount to £508: how much can he pay per £, and what is the 
 just dividend to each of his creditors? 
 
 Ana. 13s. 4|d. J^J per £. A.'s dividend £84 8s. lO^d. |f j,, 
 B.'s £69 13s. llfd./^V C.'h £65 13s. 6id.|i|, 
 D.'s £166 17s. 6d. 'ffi, E.'s £56 5j. I0|d. |||, 
 ar^dF.'s£65 0s. l|d.||J 
 
 9. Three merchants, A. B. and C, bought a West India 
 ship ; whereof A. paid -^t B j^^ and C. ^, which aenounted 
 to £786 188. lOd. ; in a trading voyage, of two years, they 
 gained £1786, after paying all expenses: how much is each 
 man's share of the gain ? 
 
 Ans. A.'s share £1071 12s., B.'s £476 58. 4d., 
 
 andC.'s £238 28. 8d. 
 
 « 
 
 Note. When the times of their continuing their stock in company 
 •re unequal, each stock must bp multiplied by the time of ict 
 cofttinuaheo, and use the products; thus-^ 
 
 .A. continued bii stock of £25Q in trade for 3 |V|^^, j||. 
 eontinued his stock of £960 for 2 'months, and C. hi« c^' 
 iiBV |( HMNitbt ; ll|»|r f aiii«d 41^ : f;^^aired i^i^ •haras. 
 
l>ISTRIBimfS> IMFOftTIQII. 
 
 I if to be 
 i w each 
 
 7A P«r:, 
 per, 
 
 iJ85, B. 
 K. J625; 
 9W much 
 >roprietor 
 
 7 3s. 9d., 
 (8Bs.9dM 
 >roprietor 
 
 C. ^£622, 
 
 property 
 
 h le^^tee 
 
 J, 
 
 !. £98, to 
 id effects 
 tiat is the 
 
 0\6.U 
 
 est India 
 iinounted 
 arSj they 
 ;h is each 
 
 6 5s. 4dM 
 ).84* 
 
 I company 
 me of its 
 
 VtSWX3ss790 
 
 CTi 540k <^ ==3340 
 9910 
 
 As;i010V,W^:4M> 
 
 £60 18 
 
 s 
 
 A*iiliiit. 
 
 £4t)0| proof. 
 
 10. A. B. and C. had a joint stock of i!!630 ; A.'a continued 
 only 3 mqntha, B.'s 5 months^ and C.*s a year ; also A.'s stodk 
 was J^15, B.'s jCSIU, and C.'s the rest ; they gained £25t4: 
 required tlieir shares. > 
 
 An8. A.'s i;47 8s. Hd. |^, B.'s jCI 13 19s. Od. |j|^ 
 
 C.'» je92 li!s. 7^4 Uf 
 
 11. A. and B. enter into partnership for a year f A. with 
 J6300 and B. with jC;160 ; after 4 montlis they admit C. with 
 JC120 ; at the end of the year their gain is X150: what is each 
 man's share of it ? t 
 
 Ans. A.*8 £68 3s. 7id. ^, B.'s i?54 lOs. 10|d. i^, 
 
 C.*sje27 5s. S^d.^Sj- 
 
 12. Three farmers rent a field of grass f«»r jC42; A. pata^in 
 48 sheep for 4 months, B. 50 for 2 months, and C. 30 for 3 
 months : what part of the rent must each farmer pay ? . • i 
 
 Ans, A. i;21 2s. 2|d. |^, B. XlO Ips. lOir}. jff, 
 
 C.£9 i7s.lO|d.TVr 
 
 13. A. B. and C. enter into company for a year; A. puts in 
 £600, but at the end of 8 months he withdraws £200 ; B. puts 
 in £400, and at 6 month's end £200 more ; C. puts in £300, 
 and at the end of 4 months £400 more ; but at the end of 10 
 months he takes out £200 ; they clear £360: required their 
 shares. 
 
 Ans, A.'s share £122 lis. 0|d.:rT. B.'s £114 17s. lO^d. J4, 
 . C.'8£122 ll«.0|d.j\ 
 
 14. Three jrraziers rent a grass field, at £30 ; A. puts in 40 
 oxen fur 4 months, B. 60 oxen for 3 months, and C. 20 oxen for 
 5 months: what part of the rent ought each to pay ? 
 
 Ans. A.'s sbaie of rent £10, 18s. 2d. ^^ , B.'s £12 5s. 5d. ^, 
 
 C.'s £6 1Qs.i4d.^, 
 
 15. Four merchants, P. Q. R. and S., agree to trade together 
 for 18 months ; P. puts in £300, and at 8 months' end £400 
 more; Q. put^ in £600, at the end of 4 months takes out 
 j090Cf, and at ^^he end of other 6i months puts in £300 ; Ri puts 
 
 £700, whijh continues the whole time ; and S. puts in £275, 
 ' at the end of 12 ni^nths\i^l275 niore ; they gain J^IOOO; 
 Hs eacii man's share 7 
 
 wtiii& r^ £208 179. 9id. i, Q,'a £231 28. 3i<i. f , 
 
lila" 
 
 •y^-^jfv 
 
 , ' .-* if'i 
 
 ■• PRACTi€E I 
 lltiMr^A I5d, 1>y takinir Men «W^^i^^^^ 
 
 ;- TtlJLi OF AUCIVOT PARTI. 
 
 Ofaicwt. 
 
 Of ftMUI^* 
 
 w« 8a* ■* 
 5 = 
 
 4 
 
 3 
 3 
 3 
 1 
 1 
 1 
 
 
 4 
 6 
 
 8 
 4 
 
 
 -I 
 
 — - TV 
 
 Ofashillii^i 
 
 4 = 
 
 2 = f 
 
 Of a jJenny. 
 2far.= Ad. 
 
 1=1 
 
 Ofl 
 
 Of aqtiarter. 
 
 Mlb.= ^q 
 
 7 = I 
 
 Of a^quairter. 
 41b*= Iq 
 
 10dwt.==! 
 
 6 I0^r.=- 
 5 ^ -" 
 
 3 8 =1 
 2 =iV 
 
 Cam I. WlMn the price is an ^yen part of a p&aay, 8!)illi'»^i{, 
 or pound. 
 
 Rum. Blvicle tho given qfuatititj by the pan mfimh the 
 price is cf ii penny t shillingj or pound, and the quotieiit will be 
 the answei in ^mtjee, shillings, or pounds, respectively. 
 
 What b. t'!5 price of 
 6s. 8d. } I \ B5'i yards, at 6s. 8d. 
 
 What is the price of 
 
 £^85 13 4 ans. 
 
 Find t^ii value 
 
 1. of 973 yards f® 2s. 6d. 
 
 2. of 614 yards ^ Is. 8d. 
 
 3. of 466 yards 6s. 8d. 
 
 4. of 591 yards (a> 3s. 4d. 
 
 5. of 7l8 yards 5s. Oli. 
 
 6. of 1^ yards O 4s. Od. 
 
 7. of 853 yards (® 2s. Od. 
 
 8. of 397 yards O 10s. Od.' 
 9w of 674 yards (S> Is. Od. 
 
 Id. ^f8¥4 yards o 0«. 6d. 
 
 11. of 974 yards (9 Os. Id. 
 
 i 1% <]f 917 yards (9 Os.^. 
 
 13. of 872 yards (Sf Os. l^^d. 
 
 14. bldityatds (Si' Osi4d. 
 14^ •I4l8fi^<id (kk^d. 
 
 20 I 6$4 4^ 
 
 «n 
 
 ii.t 
 
 Xd4 4 4i ans. 
 
 Ans.;ei21 12 6 
 
 61 3 4 
 155 6 
 
 98 10 
 
 179 10 
 
 37 12 
 
 85 6 
 
 198 10 
 
 33 14 
 
 21 17 
 
 1 2 lb 
 
 11 9 3 
 
 5 9 IK 
 
 i 3 12 4 
 
 3 9 8 
 
 
 
 
 
 
 
 

 1^1 1 
 
 nUltiTlUB* 
 
 Find 4>^iP«lae, 
 
 it ^ T14 yw^ I© 0ifc 0|d. ..; 
 if. 6f 1^7 yard! (Q 0i. Old. ..,' 
 
 Cam It When the price is lew thiA titoe shilling, bat not 
 an efeo pi^rt. J 
 
 Ri^. Divide it into several even parts, or the less intiieven 
 parts of the greater, and work for each bj case first, the sbm of 
 the qubtients will be the aniwer in the name, out of which you 
 took jrOnr first even part 
 
 What is the price of What is the price of 
 
 1 
 
 •9 
 
 9851b.at2id. 
 
 164 2 
 30 6i 
 
 2,0)18,4 Si 
 
 w^hitii the 
 M will be 
 
 What is 
 
 the 
 
 f^ 
 
 1. 
 
 pnce 
 
 J. ' 
 
 2. 
 
 price 
 
 ice of 
 
 3. 
 
 price 
 
 atl|d 
 
 4. 
 
 price 
 
 m 
 
 5. 
 
 price 
 
 
 6. 
 
 price 
 
 — 
 
 7. 
 
 price 
 
 4^ ans. 
 
 8. 
 
 price 
 
 
 9. 
 
 price 
 
 2 6 
 
 10. 
 
 price 
 
 3 4 
 
 11. 
 
 price 
 
 n 
 
 12. 
 
 price 
 
 13. 
 
 price 
 
 
 
 14- 
 
 ptice 
 
 2 
 
 15. 
 
 price 
 
 6 - 
 
 16. 
 
 price 
 
 
 
 1 j_ 
 
 17. 
 
 price 
 
 4 
 
 J 
 
 18. 
 
 price 
 
 7 d 
 
 2 io 
 
 19. 
 
 pryee 
 price 
 
 9 3 
 
 ^L 
 
 price 
 
 9 i^ 
 
 as: 
 
 price 
 
 2 4 
 
 ■'fm^ 
 
 pnee 
 
 9 8 
 
 94. 
 
 price 
 
 JC9 4 8i ans. 
 
 of 586$ lb. 
 of 4719 lb. 
 of 8250 lb. 
 of 3081 lb. 
 of 1947 lb. 
 of 7625 lb. 
 of 5839 lb. 
 of 1370 lb. 
 of 8050 lb. 
 of 3904 lb. 
 of 41621b. 
 of 9251 lb. 
 of 2704 lb. 
 of 3290 lb. 
 of 7345 lb. 
 of 1938 lb. 
 of 6153 lb. 
 of ?61,7 lb. 
 of 8162 lb. 
 of ^074 lb. 
 of 4615 lb. 
 of 5t8t ib. 
 Of 15091b. 
 
 of esfiotb. 
 
 6 i 3587 lb. at 8id. 
 
 1793 6 
 597 10 
 149 5^ 
 
 
 
 2,0)254,0 9i 
 
 • 
 
 
 jei27 9i ans 
 
 (3) 
 
 Old. 
 
 Ans. j€18 6 6| 
 
 (S> 
 
 Ud. 
 
 24 11 61 
 
 (S> 
 
 l|d. 
 
 60 3 l} 
 
 (S> 
 
 2id. 
 
 28 17 8i 
 
 (St 
 
 2id. 
 
 % 5 7i 
 
 (St 
 
 2|d. 
 
 87 7 4} 
 
 (St 
 
 3id. 
 
 79 1 4} 
 
 ® 
 
 3^d. 
 
 19 19 7 
 
 <S> 
 
 3id. 
 
 125 15 74 
 
 (S> 
 
 4id. 
 
 69 2 8 
 
 (S> 
 
 4H 
 
 78 9 
 
 
 
 4|d. 
 
 183 1 lOi 
 
 (S> 
 
 5d. 
 
 56 6 8 
 
 (S> 
 
 5id. 
 
 71 19 4i 
 
 (S> 
 
 5Ad. 
 
 168> 6 5i 
 
 (S> 
 
 5}d. 
 
 46 8 tj 
 
 (B 
 
 6|d. 
 
 160 4 84 
 
 ^ 
 
 m 
 
 70 17, 6j^ 
 
 m 
 
 6|d. 
 
 229 11 H 
 
 (S> 
 
 7d. 
 
 89 13 2 
 
 m 
 
 7id. 
 
 139 8 2| 
 
 (S> 
 
 7*^. 
 
 180 13 li 
 
 W 
 
 7ld. 
 
 48 14 W 
 
 
 
 U 
 
 m 
 
nAMClCIL 
 
 h-:M 
 
 What is 
 
 a?. 
 sa 
 
 99. 
 3Q. 
 31. 
 32. 
 33. 
 34. 
 35. 
 36. 
 37. 
 38. 
 39. 
 
 Note, 
 
 th« 
 
 P W 
 "prijBe 
 
 price 
 iprioe 
 price 
 price 
 price 
 price 
 price 
 price 
 price 
 • price 
 price 
 price 
 prjo^' 
 
 When 
 
 of 5900 lb. 
 of §635 lb. 
 of 8170 lb. 
 of !?459'lb. 
 of 3607 lb. 
 of 4583 lb. 
 of 9000 lb. 
 of 4111 lb. 
 or 5555 lb. 
 of 3131 lb. 
 of 7007 lb. 
 of 2642 lb. 
 of 8^80 lb. 
 of 2714 lb. 
 of 8888 lb. 
 
 the price is 
 
 aid. 
 
 8fd. 
 
 (Q 9d; 
 
 (a> 9id. 
 
 ,(Q 9jd. 
 
 ,M 9|d. 
 
 lOd. 
 
 (3> lOid. 
 
 ^ lOid. 
 
 (S> lOfd. 
 
 (3> lid. 
 
 (S> lUd. 
 
 (a> lUd. 
 
 (S> ll|d. 
 
 sa 6 
 
 297 17 
 279 9 
 139 
 62 13 
 365 12 
 171 5 
 237 4 
 136 19 
 313 17 
 121 1 
 392 16 
 130 
 435 2 
 
 any number of shiilingd. 
 
 Rule. Multiply the given quantity by thcnoi and divide the 
 product by 20, for the answer in pounds. 
 
 If t|he price be an even numbert>f shillings under 26, multiply 
 the quantity by half iheir number, do^bling the firsc figure of 
 the product for shillitifgs, the rest will be pounds. 
 
 1. 
 
 2. 
 
 3. 
 
 4. 
 
 5. 
 
 6. 
 
 7. 
 
 8. 
 
 9. 
 10. 
 11. 
 12. 
 13. 
 14. 
 15. 
 
 621 (a) 
 428® 
 777® 
 882® 
 667® 
 527® 
 682® 
 400® 
 614® 
 816® 
 469 ® 
 783VS) 
 ei55® 
 609 ® 
 182(3) 
 
 28. Ans. 
 
 :e62 2 
 
 16. 
 
 210 ® 178. 
 
 3s. 
 
 64 4 
 
 17. 
 
 314 ® 18s. 
 
 4s. 
 
 155 8 
 
 18. 
 
 639 ® 198. 
 
 58. 
 
 220 10 
 
 19. 
 
 416.® 208. 
 
 6s. 
 
 200 2 
 
 20. 
 
 803 ® 21s. 
 
 7s. 
 
 184 9 
 
 21. 
 
 574® 228. 
 
 8s. 
 
 272 16 
 
 22. 
 
 635® 23s. 
 
 9s. 
 
 180 
 
 23. 
 
 708 ® 248. 
 
 lOs. 
 
 307 
 
 24. 
 
 293 ® 358. 
 
 lis; 
 
 448 16 
 
 25. 
 
 314 ® 43a. 
 
 12s. 
 
 281 8 
 
 26. 
 
 520 ® 528. 
 
 13s. 
 
 508 19 
 
 27. 
 
 472® 648. 
 
 14s. 
 
 598 10 
 
 28. 
 
 795 ® 7 Is. 
 
 158. 
 
 456 15 
 
 29. 
 
 348 ® 838. 
 
 168. . 
 
 145 13 
 
 3Q. 
 
 231 ® 978. 
 
 An8.i?l78 10 
 
 282 12 
 
 607 
 
 1 
 
 416 
 
 
 
 843 
 
 3 
 
 631 
 
 8 
 
 < 730 
 
 5 
 
 849 
 
 in 
 
 512 15 
 
 675 
 
 2 
 
 1352 
 
 
 
 1510 
 
 8 
 
 2822 
 
 5 
 
 1444 
 
 4 
 
 1130 
 
 7 
 
 Ca4e III. When the price consists df shillings and pence, 
 which are not an even part of a pound ; orofBhillings, pence, 
 and farthings. 
 
 RiTLE. Moltipty the quaiitity by thi^ ,fhiUing8^,,thei|^ take 
 parts, for the inferior denoniinationsi aa in caaea' firflT' and 
 fecoDtl| anii aif^ them together for the ^Wft'* 
 
 \ 
 
.T^P^^^rflr 
 
 1 divide the 
 
 \Q. muUipIj 
 sC figure of 
 
 n.£nS 10 
 
 f 282 12 
 
 607 
 416 
 843 
 
 1 
 
 3 
 
 631 8 
 
 o 730 5 
 
 849 If^ 
 
 512 15 
 
 675 2 
 
 1352 
 
 1510 8 
 
 2822 5 
 
 1444 4 
 
 1120 7 
 
 md ^pence, 
 igs, pence, 
 
 the^ take 
 ! fiifti and 
 
 Wl^at if thi| vtliie of 
 
 6 i "^ 
 
 f ji.'itW --iff. 
 
 '23d' '8'' '^' ^^^^^" 
 
 118 3 
 29 6f A 
 
 2,0)1330 3} . ' 
 £66 10 3|Ans. 
 
 >5i 
 
 47il gala. (91 ^jH^-. t/? 
 
 2 . 
 
 194»'iBWjki9 HirMi 
 17 
 
 1 
 
 13615 
 1945 
 
 33065 
 324 2 
 
 ; 4p6i 
 
 
 What is 
 
 h 
 
 2. 
 
 3. 
 
 4. 
 
 5. 
 
 6. 
 
 7. 
 
 8. 
 
 9. 
 10. 
 11. 
 12. 
 13. 
 14. 
 15. 
 16. 
 17. 
 18. 
 19. 
 20. 
 21. 
 22. 
 23. 
 24. 
 25. 
 26. 
 27. 
 28. 
 29. 
 30. 
 
 the 
 
 vnluo of 
 vmIuc of 
 vqIuc of 
 value of 
 value of 
 value of 
 value of 
 value of 
 value oi 
 value of 
 value of 
 value of 
 value of 
 value of 
 value of 
 vafue of 
 value of 
 value of 
 value of 
 value of 
 value of 
 valjie of 
 value of 
 value of 
 value of 
 value of 
 value of 
 vailue of 
 Value of 
 ▼aippof 
 
 2,0>33429 8i 
 £1671 9 8^ Ans. 
 
 292 gals. 
 
 671 gals. 
 279 gals. 
 181 gals. 
 377 gals. 
 417 gals. 
 876 gals. 
 542 gals. 
 822 gals. 
 748 gals. 
 666 gals. 
 427 gals. 
 380 gals. 
 421 gals. 
 
 672 gals. 
 807 gals. 
 172 gals. 
 164 gnls. 
 198 gals. 
 214 gals. 
 278 gbls. 
 :H1 gdls. 
 374 gals. 
 669 gals. 
 800 gals. 
 425 gals. 
 506 gals. 
 712 gals. 
 360 gals. 
 236 ga^ 
 
 Is. 
 Is. 
 Is. 
 2s. 
 3s. 
 
 48. 
 
 4s. 
 5s. 
 5s. 
 6s. 
 6s. 
 
 78. 
 
 7s.' 
 8s. 
 
 88. 
 
 9s. 
 9s. 
 10s. 
 lis. 
 12s. 
 (a> 13s. 
 (a> 14s. 
 rol 15s. 
 
 178. 
 
 18s. 
 (S> 20s. 
 (S> 238. 
 m 24f. 
 & 278. 
 (^ 32a. 
 
 (as 
 
 (a) 
 (S> 
 
 a 
 
 (Si 
 (a) 
 (3> 
 
 (a> 
 (S> 
 (S> 
 (a) 
 (3> 
 (a) 
 (S> 
 (S> 
 (S> 
 
 lid. Ans. £16 
 
 (S) 
 (S> 
 
 8|J. 
 
 6d: 
 
 9|d. 
 lO^d. 
 
 9d. 
 IIH 
 
 7d, 
 
 8|d. 
 
 9id. 
 10|d. 
 
 2d. p 
 
 5id. 
 
 6|d. 
 
 7id. 
 
 2id. 
 
 4id. 
 
 3|d. 
 IHd. 
 
 9d. 
 
 8d. 
 
 5d. 
 
 2|d. 
 
 8d. 
 
 7id. 
 
 9d. 
 lOd. 
 
 8d. 
 
 5d. 
 
 6d, 
 
 58 
 
 20 
 
 25 
 
 73 
 
 99 
 
 217 
 
 151 
 
 235 
 
 253 
 
 229 
 
 \h^ 
 
 141 
 
 180 
 
 289' 
 
 .370 
 
 80 
 
 84 
 
 118 
 
 136 
 
 189 
 
 245 
 
 284 
 
 590 
 
 745 
 
 440 
 
 602 
 
 878 
 
 493 
 
 m 
 
 2 5 
 
 34 
 
 18 6 
 
 9 Of 
 
 10^ 
 
 9 
 
 3 
 6 
 9 
 4 
 
 6 
 2 
 
 7 
 
 12 7i 
 2 
 
 14 
 
 4 
 
 2 
 
 9| 
 
 16 
 14 3| 
 12' 6 
 
 11 
 
 3 
 
 8 
 
 19 
 
 16 
 
 3 
 
 n 
 
 6 
 4 
 1 
 
 15 8^ 
 19 
 
 
 
 18 
 
 
 9 
 
 19 8 
 
 2 8 
 
 IQ 
 
II I 
 
 CUM Xy. Whdii iW priee eoaiiftt df poiili4if willi 
 InMttr m/mtf, whidh ii an ^n p«tt of a poond.^ 
 
 Rum. Multiply the quantity bj tb« poandi, and by eaie I 
 flrat find the value of the infenor money; add thii value and ] 
 the product together, and their sum will be the anawer. 
 
 What is the 
 
 1. 
 
 S. 
 - 3. 
 
 4. 
 
 5. 
 
 6. 
 
 7. 
 
 8. 
 
 9. 
 10. 
 11. 
 13. 
 
 Note 1. When the inferior money is not an uliquot part ^f a pound. | 
 
 Rule. Multiply by the pounds, and take parts for the 
 inferior money ; or nraltiply by the number of shillings in the I 
 price, and take parts for the rest. 
 
 N. B. Soraetimes the one way is easier — sometimes the other;! 
 this depends upon the price: but it is a very good exercise for tbe| 
 pupils to work the questions both ways. 
 
 What is the pried of or thus. 
 
 price of 573 cwt 
 
 O 
 
 £3 
 
 3 
 
 4 Ans. X1811 6 
 
 8 
 
 price of 488 cwt. 
 
 & 
 
 6 
 
 3 
 
 .6 
 
 3989 
 
 
 
 price of 375 cwt. 
 
 & 
 
 10 
 
 5 
 
 
 
 3843 15 
 
 
 
 price of 176 cwt. 
 
 (S> 
 
 7 
 
 6 
 
 8 ' 
 
 1390 13 
 
 4 
 
 price of 515 cwt. 
 
 (S> 
 
 16 
 
 1 
 
 8 
 
 8383 18 
 
 •4 
 
 price of 917 cwt. 
 
 (S> 
 
 4 
 
 4 
 
 
 
 3851 8 
 
 
 
 price of 470 cwt. 
 
 (S> 
 
 8 
 
 10 
 
 
 
 3995 
 
 
 
 price of 255 cwt. 
 
 (S> 
 
 5 
 
 1 
 
 
 
 1387 15 
 
 
 
 price of 608 cwt. 
 
 O 
 
 3 
 
 3 
 
 
 
 1884 16 
 
 
 
 price of 341 cwt. 
 
 (S> 
 
 9 
 
 3 
 
 4 
 
 3135 16 
 
 8 
 
 price of 190 cwt. 
 
 (3> 
 
 1 
 
 6 
 
 8 
 
 353 6 
 
 8 
 
 price of 412 cwt. 
 
 (S> 
 
 6 
 
 3 
 
 6 
 
 3533 10 
 
 
 
 3 4 
 
 4 
 h 
 
 1 
 
 857 cwt. (of jC4 3s. Q^d. 
 4 
 
 3438 
 143 16 8 
 14 5 8 
 1 15 8^ 
 
 JC3586 18 Oi^ Ans. 
 
 857^ je4 3«.8H 
 83 
 
 3571 
 6856 
 
 71131 
 438 6 
 143 10 
 35 
 
 30)71738 Oi 
 
 je3586 18 Of 
 Find the 
 
 1. price of 478 cwt. (S) £3 11 8} Ant.Xiri^ 1^ ? 
 
 2. pi^ce of 866 cwt (&> 6 3 11} ^ 533^ 1 11 
 ^ price of 648 cwt. 1 17 t ^ 
 
 I86il 
 
 %'M 
 
fMUit 
 
 •.■« *♦*>«!'• 
 
 nd byeiie 
 
 ■ TaliM and 
 
 rer. 
 
 
 11 6 8 
 
 
 39 
 
 
 13 15 
 
 
 )0 13 4 
 
 
 33 18 ' 4 
 
 
 SI 8 
 
 
 )5 
 
 
 37 15 
 
 
 34 16 
 
 
 25 16 8 
 
 
 S3 6 8 
 
 
 23 10 
 
 
 t f f a pou 
 
 nd. 
 
 rt8 for t 
 
 he 
 
 inge in 1 
 
 ,he 
 
 s the pthi 
 
 Br; 
 
 rcise fot \ 
 
 the 
 
 fA 3«. 8| 
 
 id. 
 
 4. priM of 954 owt. O ,£5 8 
 
 5, price of 431 owt (9 ^0 
 
 ./(• 
 
 8 31 Aoit^m^^ 11 
 
 brice of 481 owt (9 3Q Q 9 
 
 6." price of 611 ewt (9. 5 1 4. 
 
 7. price of 189 cwt. (9 3 14 74 
 
 8. price of 310 owt. (Si 5 16 3} 
 
 9. price of 607 owt rs 10 9| 
 
 10. price of 514 ewt fS 3 18 3 
 
 11. price of 314 owt O 114 6 
 13. price of 666 owt f9 7 10 
 
 13. price of 750 owh f® 4 13 10^ 
 
 14. price of 343 owt (9 3 9 8 
 
 15. price of 196 cwt /S) 11 5 6 
 
 16. price of 400 cwt ® 8 16 7^ 
 
 17. price of 965 cwt (Si 3 8 11 
 
 18. price of 508 cwt ® 119 4| 
 
 19. price of 354 cwt (Si 15 10 10 
 SO. price of 631 cwt ® 4 17 6 
 
 Noit 3. When there is a fraction in the quantity. 
 
 Ruxj(, Find the value of the whole number by the foregoing 
 I rales, and. the vftjue of the fraction as in compound inultiplica» 
 I tion with a fraeiion. 
 
 i. £75i yards ^;£0 6 8 Aq9. ^91 17 6 
 
 843$ 
 3097 
 
 705 
 1331 
 6093 
 1497 
 
 369 
 4689 15 
 3530 6 
 
 849 6 
 3309 18 
 3533 10 
 3335 4 
 1000 13 
 3947 11 B 
 3037 7 6 
 
 
 
 3 
 
 
 
 7 
 1 
 
 1 3 
 
 19 
 8 
 
 
 
 
 
 
 
 2 
 
 7 
 1 
 6 
 
 9 
 4 
 fl 
 3 
 4 
 9 
 
 «. t%\\ yards ®, 18 
 
 3. 419} yards ® 5 U 
 
 4. 5$oj[ yards (g) 1 5 6 
 ^* 104^ yards r® 17 8 
 r6. 4£0| yards r9 
 
 7. 8 IS) yards ^ 
 
 8. 105g gals. M 
 
 9. 1471 gals. (Si 
 10. 168| gals, ra 
 ll.' 158 1 gals. (Si 
 12. si5|:V S&ls- ^ 
 is. l4«Aga*8- ^ 
 }4. 1661 gals. ^ 
 15. 809| gals. (^ 
 \%. dtOAcwt. (9 3 18 
 17. 416Lcwt. O } U 6 
 18« SL'^tmX. (9 4 10 
 19. 7^;^^*cwt. (9 18 10 
 10. 6l4i cwt. (9584 
 SI. 36H cwt. (9 1 15 8 
 
 9 
 9 
 3| 
 
 6} 
 
 2 
 
 2 11 
 
 3 10 
 3 9| 
 8 4 
 
 649 \% 
 
 124 
 
 740 2 
 
 171 11 
 
 506 17 
 
 785 13 
 43 
 53 11 
 10 18 
 58 9 10 j 
 31 9* 11 
 27 6, 5i i 
 31 8 10| i 
 1855 \% % , 
 2^4 12 6 ^^' 
 
 676 a 1|, 
 WTO, 7 , 
 
 699 19 0| U 
 3817 14 S 
 
 351 It 8i^ 
 
19 monoi* 
 
 Cam V. WlMn Um qmntity ooniiiUi oTMftnl dMomiMtlMM. 
 
 Wouii' MttUiplythe pHee bjrtha nornberaf ; ^^f^rt; and 
 Ibr tbe other denominalioni of the quentitjr, take ;> rt.g of th« 
 prife of the integer ; or of one anotner» and add \.r*}ic to tha 
 fahie of the integral part for the anawer. 
 
 JVe^e. . To know which are the integ era, observe, whra the priee 
 la at io much fier cwt , the cwik in the quantity are integert ; when 
 at io much per yard, the yardi are integere^ when at to much par 
 ounee, the ounces are integers^ &c. 
 
 ^jd. Iqr. Sna. at 15i. 8d. pisr yd. | 63gl.^t. Ipt. at 8i.4d. per gl. 
 
 1 
 
 ■ r 
 
 i 
 
 ! 
 
 9 
 
 h 
 
 158. 8d. 
 3 
 
 3 
 
 7 
 
 
 9 
 
 21 
 
 3 
 
 
 
 
 3 
 
 11 
 
 
 1 
 
 Uh 
 
 88. 4d. 
 9 
 
 3 15 
 
 
 
 7 
 
 26 5 
 4 
 1 
 
 
 9 
 Oh 
 
 jC21 8 10^ Ana. 
 
 J636 10 iih A^\ 
 
 L 35 
 & 14 
 8. 97 
 4.^59 
 
 5. 47d 
 
 6. 740 
 7.^318 
 a 43 
 
 9. 
 10. 
 IL 
 
 la^ 
 
 56 
 97 
 
 m 
 
 lai: 408 
 
 14:-:. 36 
 
 15. «5 
 16.i370 
 17. 406 
 la 519 
 19. 36 
 aoi; 75 
 91.499 
 99^318 
 
 yds. 9 qra. 1 
 
 9 
 
 1 
 
 
 
 3 
 
 2 
 
 1 
 gal. 2 qt 1 
 
 3 
 2 
 
 i 
 
 3 
 
 qrs. 4bus. 2 
 
 3 1 
 
 5 3 
 
 2 2 
 
 7 1 
 
 x>zi i5dwt.8 
 
 19 
 
 ■H- 10 
 
 17 19 
 
 na. O 58. 
 
 ^168. 
 
 (Q 78. 
 
 (S 9a. 
 
 (Q 48. 
 
 (S> 128. 
 
 ^ (S> 15a. 
 
 pt (S> 3a. 
 
 (Q 48. 
 
 (St lla. 
 
 (S 9a^ 
 
 ^ 58. 
 
 (S 128. 
 ppC(Q 16^ 
 
 (S 138. 
 
 rS) 958. 
 
 O 388. 
 
 47a. 
 gr. (S'^&a. 
 
 i^ (B 6ii. 
 
 6d. per 
 
 9d. 
 
 8d. 
 
 6id. 
 
 9d. 
 
 6d. 
 
 8d. ; 
 
 6d. per 
 3d. 
 8d. 
 9d. 
 
 3d. ; 
 
 6d. ' 
 
 4d. per 
 
 8d. 
 
 6d. 
 
 Od. 
 
 9d. 
 
 4d. per 
 
 8d. 
 
 6d. 
 
 34 
 
 yard je9 15 
 
 19 9 
 
 87 7 
 
 6 19 
 
 113 
 
 469 17 
 
 h 
 
 gal. 
 
 8 
 
 19 
 
 19 
 
 i 
 
 
 
 949 
 
 7 
 
 11 
 
 57 
 
 119 
 
 149 14 
 
 955 9 
 
 99 17 
 
 58 7 
 
 479 13 
 
 771 19 
 
 ^5 4 
 
 *: ^#16 
 
 Itl9 
 
 , 69 13 
 
 V. 
 
 6i? 
 
 •»• 
 
 7 
 
 lOi 
 Oi 
 
 m 
 
 H 
 7 
 
 4i 
 
 X i 
 
 10 i 
 
MAOnMU 
 
 34. 64owt. I«|r.l61li. 
 
 95. 18 
 
 86. 72 
 
 97. 143 
 
 98. M)4 
 
 99. 189 
 80. 610 
 31. 917 
 
 
 1 
 3 
 9 
 9 
 1 
 9 
 
 14 
 16 
 
 
 94 
 
 7 
 91 
 
 104 
 
 (9 5»10d.peroi.jeiSl 7 
 
 (9 7t.4d. 
 
 (» 17». 64d. 
 
 (9 It. 8cL 
 
 (9 15t. 9d. 
 
 (9 ]6g.4d. 
 
 (9 5t. lOd. 
 
 (9 24i. 6d. 
 
 (9 19f. Od. 
 
 93 19 
 
 15 
 
 17 
 
 , 6 
 
 
 
 119 
 
 8 
 
 419 
 
 3 
 
 55 
 
 5 
 
 747 
 
 15 
 
 906 14 
 
 Soit' When the givep quenUtjp ii not of the eime neme with the 
 integer whttte price if given. 
 
 RuuE. Reduce ii to the lame name ; then find ki Talue by 
 the foregoing rules. 
 
 6 cwt. of iugar (9 S^d. per lb. 
 
 119 
 BTTlbi. 
 
 9 
 
 
 673 
 
 8 doz. pre glovef (9 3s. 9d. perpr. 
 12 3 9 
 
 — 12 
 
 96 pairs. ■' ' 
 
 9 5 
 
 90)476 
 
 X93 16 Ans. 
 
 £18 Ans. 
 
 >•••«••« 
 
 1. 7 ewt. sugar .. 
 
 9. 14owt. flax 
 
 3. 6} tons tallow 
 
 4. 9 cwt. beef 
 
 5. 17 hlids wine .., 
 
 6. 20 anks^ brandy 
 
 7. 6 puns, rum 
 
 8. 60 lb. tea 
 
 9., 17 stones soap 
 
 10: 19 gallons gin 
 
 11. 7 thousand quills ... 
 
 12. 21 reams paper 
 
 13. 16 pounds cloves...... 
 
 14. 27 doz. lb. candles ... 
 
 15. 19 stones leather..^... 
 
 16. 8 doz. pairs gloves... 
 
 17. 3 cwt. tea 
 
 18. 44 yards cloth ..'....^i. 
 
 19. 96 ells English.......: 
 
 20. 37 yds. 3 qrs 
 
 21 59 cwt. 1 qiP.^ 14 lb. ... 
 
 (9 Os. 9}d. per lb. j631 17 
 
 (9 12s. Od. per stone 67 4 
 
 7s. 4d. 38t 6 
 
 7s. 4d. 26 8 
 
 16s. 2d. per gal. 865 14 
 
 f9 22s.0d. 920' 
 
 (9 16s. Od. 403 4 
 
 Os. 7|d. per oz. 30^ 
 
 Os. 9d. per lb. 8 18 
 
 5s. 6'd. per qt. 20 18 
 
 2s.' 9d. perhund. 9 12 
 
 Is. 3d. per quire 26 5 
 
 Is. 3d. peroz. 16 0* 
 
 Os. 9Ad. per lb. 12 16 
 
 Is. lO^d. 24 18 
 
 Is. Sd. per pair 6 16 
 
 5s. Od. per lb. 84 
 
 (9 
 (9 
 
 (9 
 (9 
 
 (9 
 (9 
 (9 
 (9 
 (9 
 
 
 (3f 
 
 (9 68.' I'O^d. per«Il Eng. 12 2 
 14s. 9d. per yard 88 10 
 (3^ 19s. 6d. pi>r ell Flem. 31 9 
 i4s; Od. pefitone 344 7 
 
 
 
 
 $ 
 
 
 
 6 
 
 
 
 
 
 
 
 6 
 
 
 
 6 
 
 
 
 
 
 6 
 
 9 
 
 
 
 
 
 
 
 
 
 9 
 
 6 
 
 
 1! 
 

 mi: 
 
 
 Hi - 
 
 98. 
 
 
 S8. ^46lb^ 7oK. troy .....^v/9 5% 84. IMr.ip^ 
 
 fiS 
 
 lOl 
 T 
 
 
 8 
 
 »**T- 
 
 Gb|ite|RC^AL ALLOWANCES ; ok, ^ ARE ASnjB$% 
 
 Are 0|Brt«in deductions mtide fipom goods, liehich are weighed in 
 t^ litest, barrel, or whaterer contains tltbm. 
 
 Chroaa weight is the weight of both goods and'pack<|g0s.'^'' 
 
 Tare is an allowance granted to the buyer for the weight of 
 the barreli^.,. containing the goods, and is dedueted from' the 
 gross weight. 
 
 Tret is an allowance of 4 lb. on 104 lb., or ^ till' ^podt liable 
 to w.'iste, and is deducted after the tare. 
 
 Ckff is an aUowanee of S lb. on 3 cwt, or yi^ given tv' re- 
 tailers for the turn of the scale, and is deducted after the tret 
 
 Note. After subtracting the tare from the gross weight, (he 
 remainder is called tare suttle ; and after subtractijng the tret, the 
 remainder is called ifre< suttle; and what remains aft^ all the 
 deductions are made, is called net weight, ' 
 
 RoifB. Subtract the tare from the grpss weight, and from 
 the tare^^ suttle deduct ^ part, the remainder will be the tret 
 suttle ; and from the tret suttle deduct yj^ p^rt, the remainder 
 is the net weight. 
 
 N0te. In calculating commercial allowances, remaipdem less 
 than i a lb. are reiected, but when i or more i,\iey are CCiv#idered 
 9$ lib. 
 
 What is the net weight of 6786 c^t 2 qr,, tare 18 lb. per 
 ^t^t deducting also titet and cloff? 
 I cwt. qr. lb.. 
 
 ii' 
 
 16 
 
 1 
 
 T 
 
 I' 
 1 
 
 p786 2 gross weight 
 
 9^9 
 
 2 P 
 91 
 
 1080 S 31 tare. 
 
 .I-"" 
 
 36)a«95 
 219 
 
 3 7 tare suttle. 
 8 tret 
 
 ir 
 
 168)5476 2 d7 tret suttle. 
 32 2 11 doff: 
 
 Ami. 5M4 16 net «f!ei|^ 
 
 il 
 
<i^ - « V UU Aim. 68ewt. 3 qri. 13 Ih. 
 
 S. Wh«t if the net weight o£ 5 caiki mgn, eieh 13^ ewt 
 
 qn. 13 lb., tare 13 lib P«r pirt. dedoeliM ^Im tret and ^jioffT 
 
 7^ , ^ ^An#.^ eirt,3 qw. 24 Ik 
 3i Wlmt iff ilie net^#eijtfat of 4 cbesta of1S|i» ea^'d lilt. 
 
 1 qr. 34 lb., tare 34 lb. per eheit, deductitig al^b triet and el^ 
 
 Ana. 8^ cwt. 3 qiK 11 HL 
 
 Me. Tret and dlMf a^ how generally dficontinued; ^ an 
 allowance called Draft t^-giy«/h on tfdtoitf'eomnKdditlei fbnitifliii to 
 mi^ the weight hold out. Dmft is at to much per caak, pef bag, 
 ftolf and ia deleted befora thoi tare. . 
 
 WhjRt ia the net weight of 7 baga cotton woqI, weighing 14 
 ewt i qr. 11 lb., draft 1 lb. per bag, tare 3^ lb. per lOa lb. 7 
 
 ewt. qr, lb. 
 
 . i«ui4 ■ 1 11 groM. r/i. . 
 
 '■.'.■ ■ 7 draft. ■■ -^^ 
 
 «V, ' 
 
 3ilb.p«tl00: 
 
 1^ 
 
 ''t 
 
 1 4 
 
 1 13 tora. 
 
 Ana. 13 . 3 30 net. 
 
 4. Bind the valae of 6 cheats of congou, weighing 6 cwt. 
 1 qr. 3 lb., deducting draft 1 lb. and tajre 351b. per cheat, at 
 3s. 4d. per lb. Ana. £91 3s. 4d. 
 
 5. Find the value of 4 chests of souchong, weighing 3 cwt. 
 1 qr. 30 Ib.^ draft 1 lb. and tare 33 lb. per chest, at 4i:^. 6d. per lb. 
 
 An*. #64 16s. 
 6L Find the net weight "and value of 5 bags cbtton wool, 
 weighing 13 cwt 3 qr. 8 H}.j deducting (fraft 1 lb., per bag, and 
 tare 3^ lb. p^ 100 lb., at 3s. Id. per lb. ''^^' 
 
 Ans. 13681b: jCUS lOs. 
 
 7. What is the net weight of 3(j bags of cot^Qi) wool, each 
 containing 3.^wt. 3 qrs. 5Ib. gross, and allowiij^jl'dj^aft at 1 lb. 
 per bag, tare at 3^ per 100 lb. ; and what is thd value of it at 
 Is. 9d. per lb. net? Ans. 10951 lb. i>*958 4s. 3d. 
 
 8. How many gallons net are in 14 casks oil, ekch weighing 
 3 ewt. 3 qrs. gross, allowing tare at 15 lb. per cwt. and 7^ I'd. to 
 the gallon 1 Ant. 633H gallons. 
 
 9. What is the net weight of 468 cwt. '3 qrs. 16 lb. sugar, 
 after deducting tare at 14 lb. per cwt. ? 
 
 An9. 410 cwt. 1 qr. 3j^ lb. 
 0. What is the net weight of 315 cwt; 8 qr. 31 ib., tara 
 16 fci per cwt f Ans. 370 cwt. 3 qrs. 101%. 
 
.iv;4. 
 
 i M 
 
 iiat. 136 owt qr. 8 Ik 
 
 
 fcf^ qi^ jilff» 1^ bit ippney. 
 
 tfifMifm}) rB ^bi$ mom^ lent. 
 
 /t|j(ff^ jif tho rite per cent agreed upcm., 
 
 Ini lj y wl , 11^ ihe mm t4 principal <«d iniereet* 
 
 IMe, Hie h^ett intereirt which the law allowt ii called hgal 
 itUerttt, Umrf it interest aliove what the law allo#f. 
 
 1.^ To 4^ the inteTjest Qf any fpm pf money fpr any niHn|H)r 
 ofyeaM. 
 
 Rviii. Multipfy the priiieipal by the number of yean and 
 by the rate per eent. and divide the product by 100. 
 
 What it the interest and amoimi of j6746. iSti 6|4. for3i 
 yean at 6 per aent. 
 
 746 15 
 
 d. 
 
 6 
 
 
 
 4480 19 
 
 3 
 
 
 13441 19 
 
 m» 6 
 
 156)89 6 
 30 
 
 9 
 
 4i 
 
 £ •>■ 
 746 15 
 
 156 16 
 
 d. 
 
 6^ principal. 
 
 54 int^i^. 
 
 16)46 
 19 
 
 
 9P3 la 
 
 amount. 
 
 * 
 
 5)56 
 4 
 
 
 
 ^ 
 
 3)36 13 
 100 50 
 
 y^jii » . 
 
 , .1. le««ired ib^ inter«8t of X3748 16b. ior two y^ari^tt 5 
 per ejoni Ans, j|S374 17fi.(]r{4 
 
■ t^>= Wtarii tflB iiiiMii «r JVM UmMA.-iti mkmM, iM 
 
 ^t ^ «^' ^^ iiiM. X105 Siii^tf 
 
 4 r^^ file iateMit oT jdOM l€v>#d. fiit 4ii^l|ii«a70i 
 
 5. What is the interest of £450, for f je^, ^^SK» ^1^ ' 
 
 6. Whtt is' the^ iateiest of £1^169. tot Sf jeiri^ at ^(pt 
 cent? iliw. J61dl8ft9#ik| 
 
 7. Reqiiired the interest of Je75 10». for 5 lears, at U p0r ^ 
 tiat. AntZj^mi^Hd^ 
 
 & What is the intereitt of je400, for 2 yearn t^d,5 tbMbit, 
 (or d^ years) at 4 per cent. 7 Ani, 438' ids. 4dl 
 
 9^ What is-tbe interest of J6250, for 3 years 7 monlfas ^r 
 $X yeara) at 6 per cent? Ant, X53 Ids. 
 
 10. What is fk» interest of £6Q0, for 4 yean 10 inonlhs 
 (i* ^ 4f year) at 5 per cent. ? Am. £164 6s. 8d . 
 
 U, What is the interest of ^6740, for 1 yeat 3 months, «t 
 4^ IMT cent. ? Ana. £4X lis. 6d. 
 
 19. What is the interest of JCSdO, for % years 9 months, at 
 6 percent.? An». £5^ I^b. 
 
 13. Find the interest of ;eiOOO, for 5 years U months, at 
 5|pei:,eent Jln«. JC3^5 8s. 4il. 
 
 14. Pin4 the interest of JC65 158. for 3 years 8'ition|h8, at 
 e p6t e4tit Ans, £1498, ^d. f 
 
 15. Fin4 the interest of je4500 for 4 years 2 n^onths, at 5 
 percitfit ^^«; ^£037 10s. 
 
 16i Fmd the interest of £i>0, for 5 months, at 6 per cent 
 
 V Mnt, £1 5s. 
 J^nd the interest of JC160, fc/ 7 months, <^.4^per cent 
 
 Am. J4 4s. 
 Find the interest of X360, for 10 months, at 5^ p^ cent. 
 
 An». jei^lOst 
 
 11. To find thie interest for weeks. 
 
 "RvtM. Multiply the principal by the rate per eeiit and by 
 the aomber €4 weeks, and divide the produot by 5900. 
 
 1. Find the interest of ^£85^ 10s. for 40 weeks, at 6 per cenU 
 
 iln#. je30 6s. ild. ^ ^ 
 # What is the interest of je653 2», 7d. for 36 weelur, af 5 
 per «en4. ? Ant. £22 12e, l|di |4 
 
 3i Inquired the interest of j6428 4s. lOd. for 47 weeks, at 4' 
 percent 4fi«. Jei5 9i. 7^^ 
 
 w 2 
 
 It 
 18. 
 
AM JtofoiMdl tie Mumi trjOMO 19«rM Imt t. jiiirfiuid M 
 wM|i, it i pur <iDt • Am, £7 13«. 0|i. f}} ^ 
 
 • & lRM|aiisd th^ amowH «f jG]i90, for d jMffl and 19 ir«#i0, 
 •I ^tpm tent r. 1 ; 1 ? Am. jB129 17i. 0|d. X 
 
 '$.; Bii|iiif«d the Mioaiit of ^6106, for 1 year ff»d 6wee|ui» 
 at5>r6Mit. •. uln*. A'lll 18f. 2id* A 
 
 IIL To 4od the mterett for deya. . 
 
 ....'■■.' j> 
 
 Ruts. MoUiply the prineipal by the nt»> per eeitt. and by 
 the mimber of daya, and difide the product by 36,500. 
 
 V What ia, the intereat of X743 138. 4d. for 142 daya, at 4^ 
 percJent? ,;: iln#. i:i3 Oa. 4id. fff} 
 
 3. What^il the intereat of JCTSO Ual 9^d. for 36 daya, cS 4 
 pereent? Am. £3 U. 7d,}j^ 
 
 3. What ia the intereat of jS780, for 257 days* at 3{ par 
 cent? • Am. jC20118. 10|d. ^ 
 
 4. What ia the inteio^t of je584, for 308 days, at3|per 
 eent.? Am. X16 ISa. 7|d. j||} 
 
 5r What ia the intereat of £850, for 308 daya, ^t 4} per 
 cent, t Am. £32 58. Hd. ^ 
 
 6. Find the ipterest of jei45 13s. 8d. from 4th of Jvne to the 
 16th October, at 6 per cent. Am. £3 4a. 2d. jf|f 
 
 7. Find the interest of X362 158. 9d. from 6th May to 8th 
 September, at 4 per cent Am. £4 198. 4id. ^ 
 
 6. Find the inter^t of JC724 18s. from ^rd January tHl 
 August ^OtHu at 5 per cent ^n9. i:22 14s. d^d. y^^ 
 
 9. Find tbe ir^erest of i;230, from May 24th till NoTcinber 
 16th, at SAper cent .^ Am. £3 15b. 9id. ^^ 
 
 10. Find the interest of jC154T from January 7th till July 
 23rd, at ^f per cent An8f,£3 16s. IQ^d. -^^ 
 
 11. ^md the interest of £630, from September 12th till 
 January '27th, at,4i P^r cent Am. £10 Os. 11|4 |}f 
 
 l|9U>y l^ind the interest of jE;720, from March 8th till June 7th, 
 at 6 per eent. ^ ^. ^ .An*. J610 15s. 4|d. |U 
 
 ,](y.^. T^ find the interest when partial payments are made. 
 
 Rule. Multiply the principal and the successive balancea 
 by the number of days between the times of payments, add the 
 products and ii^d the interest as formerly. 
 
 Borrowed March 20th, 1845, £1000 ; of which I paid jCSOO 
 September 17th, £150 December 2l8t, £220 February 23rd, 
 184$, and the balance July 23td: how much then waa due, 
 principal and intereat, at 4 per cent? 
 
 r 
 
HKiMW nMHlli''iV> 
 
 Urn- 9^ 
 
 the. 31 
 
 Feb. 23 
 Jul/ 23 
 
 loSo 
 
 900 
 
 ]L81 
 
 181000 
 66500 
 35300 
 49500 
 
 700 
 150 
 
 95 
 
 550 
 320 
 
 64 
 
 330 
 330 
 
 150 
 
 
 332200 
 % 4 
 
 •;\ 
 
 rr 
 
 Jol/ S3rd, 194$. 
 Prinei|Ml dut X839 t 
 Intoreat du6 36 8 li 
 
 Anf. Je96« 8 H 
 
 8 
 
 d. 
 
 1. 
 
 2. 
 
 16th, 
 JC102 
 cent 
 3. 
 
 36500) 1328800 (36 8 li 4f Interest. 
 
 Required the intereit on a bill of X854) dne June 8tb» of 
 whicli J6240 were paid August 16tli, jei69 October 4th, J6238 
 JaBiuury 20th, and the balance March 8tb, at 4 per cent 
 
 AoM. i;i6 Is. 9d. ^1^ 
 Required the interest on a bond of j£1000, due March 
 of which £324 were paid May 3rd, jei66 July 18th, 
 December 2nd, and the balance January 6th, at 4^ per 
 
 Aus. £22 128. 6id. y*^ 
 What is the interest on a bill of j6456, die M^ lib, of 
 which £120 were paid June 18ih, £116 September 27th, £136 
 Novesdier 17tb, and the bidance December 27th, at 4^ per 
 cent.? Ans. £8 6s. lOd. ||f| 
 
 4. What is the interest on a bill of £900, due January 1st, of 
 which £150 were paid February 28th, £S!70 March 30th, £173 
 June 19th, £213 July 28th, £57 September 23rd, and the ba- 
 lance November 17th, at 3| per cent. ? Ans. £13 13s. 2d. 42} 
 
 5. Lent January^, 1845, £2000 ; of which I receiredTApril 
 7, £350 ; September 28, £690 ; December 18, £420 ; and the 
 balance April 7: how much was then due, principal and iate- 
 rest, at 4^ per cent. Ans. £608 13s. O^d. ffj 
 
 y. To find" the interest OB accounts current. 
 
 Rule. Add and subtract the sums paid and receifed im the 
 order of their dates. Find the number of days between the 
 different tranpactioris, multiply them into their respective balane^es; 
 iuid if the balances are ^sometimes due to the one party ai|d 
 iometimes to the other, extend the products \n different coliiimis, 
 then add them ; and when the rates of interest are diflSurent, 
 nUfltipIy each sum by its rate, and divide the difierence oi the 
 plodttcts by 36,500 for the interest. 
 
 R^ired the interest on the following account, till Ni f eBltw 
 3(j, il&wiSiif 5 ^r «ent. to A. B. and 4 per cent, to R. S. 
 
 : Wi 
 
 .if!:''' 
 
 "Ski '•■ h\ 
 
 1 i i ■" 
 
 t 
 
 ■i !■ 
 
 ■ H; 
 
 i 
 
 m 
 
 11^ 
 
rl'i'i 
 
 vmf 
 '^Em ' A. B.»g iecowit wrt iint with |L Ifc Cr 
 
 
 
 
 l^M. 7 
 
 Mar 13. 
 Apr. 28. 
 June % 
 Aug. 17. 
 
 Br. 
 Hot. 1^. Gr. 
 
 3Iwr.Mll Gr. 
 
 Dr. 
 Dr. 
 
 Dr. 
 Cr. 
 
 Cr. 
 Dr. 
 
 ©r. 
 Cr. 
 
 Cr. 
 Gr. 
 
 Dr. 
 
 m 
 
 1Q3 
 118 
 
 Jme J. 
 Auf; 17. 
 NiOT. 18. 
 
 
 lf75 
 
 100 
 
 231 
 354 i 
 
 138 
 400 
 
 «67 
 275 
 
 8 
 100 
 
 158 
 
 28 
 
 d 
 
 36 
 
 ti 
 
 108 
 350 
 
 19 
 
 242 
 255 
 
 18 
 
 7004 
 6188 
 
 9612 I 
 
 .i 
 
 74 
 
 12 
 
 17908 
 
 40712 
 
 ■ Oi 
 
 6118 
 
 2052 
 
 <■ ,..<^.x .i-ii 
 
 W6 
 
 6926 
 5 
 
 JJB9848 44630 
 44^0 ^ ^ ^^ 
 
 36500)ll82li8 3 4 9i 
 
 i* Mibtpmed die intereit on the fo^wing aceonnt, at 5 per 
 
 jir. Mt* BjfWtt*B ABC j-nt cDRWit with W. F. & Co. Cr. 
 
 I«i. t. 7o%ala»c« JC310 
 
 if» r l^oa# ISO 
 
 IKiT i' 
 
 t 
 
 
 ••• 
 • •• 
 
 MO 
 
 
 • 
 
 
 
 4p*ill4. %c«ili £m 
 
 JttM 27. ... A15 
 
 A«f. 13. ... 167 
 
 0«l. 12. ^. m^ 
 
 Ha?. 18. .«. 120 
 
 4iif^4ri7teaii|} 
 
e«it 
 
 May 1. To balance £250 
 June 38. To c^ 140 
 
 Not. 12. 
 
 Jane 8. 
 aigr 19. 
 
 o^ do. 
 
 Dec. 12. 
 
 Bj 
 
 .i. 
 
 280 
 150 
 200 
 
 Ir Alii. cCe 188. lO^d. y||, 
 
 3. Itfe^n^M ttib mUtiii bn "ihe tollowing account, till 
 December 31st, allowing 5 per cent wl^en the balance if du« to 
 the bank, atiid S| >«r ^tlt. Wheid d^e to A. B. 
 
 A. B.'s account current iHth 4he CJemmercial Bank. 
 
 t*8d^ to Uve Bank by A. B. 
 
 Ct, 
 If ar. IB. By caih JC300 
 June 38. ... 727 
 
 ^Sept. 4. ... 564 
 
 Oct ^1. ... 322 
 
 ,.Deo. 40. ... 68 
 
 Ant. jei2 lOfl. 2|4. ^ 
 
 4. On thto i^i^ni^ ^1 i^miahibr^iBi, ^ per cent toUe 
 bsdk, 4 pe^ de^ito C. D. 
 
 'C. ik*<B maemmt current with the Montreal Bank. 
 
 Drawti <im the Battk bjr A. B. 
 
 Dr. 
 
 To cash je826 
 
 400 
 
 408 
 
 Feb. 24. 
 May 8. 
 Aug. 15. 
 Sept. 27. 
 Nov. 2. 
 
 Drawn on the Bank by C. D. 
 Dr. 
 
 Mkr. 2». 
 May 4. 
 
 Aof. 7. 
 Avgi Sao* 
 
 
 500 
 118 
 
 nnriii 
 
 Paid to the Bank by C. D. 
 
 dr. 
 
 Af><« m mymti n^bs 
 
 June 8. ... o9li 
 
 July 25. 496 
 
 Oet. 18. «.. 422 
 
 HoVk 2& ,«. 166 
 
 jIm. je8 14b. l|a. jij^ 
 
 COMPOUND INTEREST. 
 
 dMi^^nd Interett is an allowance not onl^far tlieiiiseotf 
 idie suim 1)orr6wed, but also ibr the use oi t^ie Miterest ailter it 
 JMConies due, which iv added to the priocipal» and ihe wtnijiiint 
 'beoomeg a new principal for the nest year. 
 
 Enu. rind (be mteieat lor the iriit year, iM «lidd it te tiie 
 priaiipyt thes find the inleieet el I|»«mi *r the teewkd ^fifm 
 and add it to that MUBs and ee'en^ 
 
 ; ^1 ; ,1 
 
 : li| 
 
 4 iM 
 
oo: 
 
 i'i 
 
 My MMi w itf inu>rMt for uM7«*r. 
 IfhiNt wiU #l(P^.MM>iiiit to in Ibar jMMi, ri:5ep«r mbI.^ 
 
 ■Mnm^ 
 
 , i> i '.1 
 
 5 
 
 
 Itm'ii 6 giren prineiiiftl 
 50 fint year*! iiitarast 
 
 1050 ! seoond year's prinoipal. 
 f»3 )0 leeond year*! mt0i»»ti 
 
 1102 10 third jear*! pino^paL 
 55 3 6 third^liar'8 interest 
 
 1157 13 6 fourth yearns prireipal. 
 57 17 li fourth year's interest 
 
 ^315 10 1^ amount in 4 years. 
 1000 .0 
 
 ;-f 
 
 315 10 1^ compound interest ' 
 
 1. What will J64000 Unmount to in 6 years, at 5 per cent per 
 aoiiiuil iiiM. X5360 7s. 7}d. 
 
 3. Wh':it will X30,000 aiqount to in 8 years, at 5 per cent, 
 per annum 7 . « . r .^^^ jC39,549 Sis. l|d. 
 
 3. What will jCIOO amount to in 10 years, at 7| per cent? 
 < ^ UMiiiik) iliM; jCSOG Is. ll^d. 
 
 COMMISSION AnF BKOKilR AGE. 
 
 GommMfton and Brokerage are al)[<^ances ^f a certain .?i|te 
 per cent to bankers, agents, or brokers, for transacting Uie 
 btisiness of others. -.ij 
 
 '. RuLB I. When the rate per cent is £1 or upwards, multiply 
 ifte sum by the rate per cent and divide by 100 as in tftterwt 
 
 RuLB II. When the rate is under £1, work the question by 
 proportion, or take parts as in Practice, — and divide by 100. 
 
 According to Dr. Price's calculation, ''one peni^y put out at^our 
 &ivte^t birth, at 5 percent, compound inter ett, would, in die year 
 1791, ha¥e ipcr»atea to a greater sum than would be contained in 
 thlMi hmidred nilUons of earths, all of solid gold ! But if put out 
 at mmple imiereat it would, in thei tame thne, haTe amtounted to no 
 ^aMB:ihan;9ls.'^|d. |." ^That the ktter is«ort«et,' «•; penen^iay 
 sstMfy UiMtlf in Haw sMuuJies, hat the fimnar iin«li«t«a oakplatioii 
 of such Isngth as few will eacounissi ■.. \ - ■ .4 ^ 
 
outat^our 
 
 or,100:937::7 6 : f lill Hi 
 
 1. 4. 
 
 8 
 
 ^ 
 
 
 937 
 117 
 
 
 
 3 
 
 d. 
 
 
 6 
 
 or»X987X|-M00ss£8 10 H^ 
 
 100)351 7 6 
 
 1. 
 9. 
 
 Am. j63 10 Hi 
 
 What if the eominiMion on JC831 6s. at 3| per eent.1 
 
 ^ ul»«. 3620 158. Tf4* i 
 
 What ii the cottominioB on Je759 lOs. 5cl. at | per centt 
 
 Ana, £S 13i. lid. }| 
 3. What il the commission on JC568 148. 9d. at H per cent 7 
 
 Ana. je7 28.2d.|} 
 4> What is the commission on JC950 IDs. at 1} per cent? 
 
 Ans. X16 12S. 8d.| 
 
 5. What is the commission on £576 15b. at 2^ per cent? 
 
 Ana. di;i4 8s. 4^d. 
 
 6. What is the commission on X958 1 Gs. 6d. at 3iner cent. ? 
 
 Ana. £31 19fP|d. } 
 7* What is the commii^sion on J61242, At 28. 6d. per cent 7 
 
 Ana. £1 lis. O^d. } 
 8f What is the commission on £579, at Gs. 8d. per cent ? 
 
 Ana. £i ISs. 2id. } 
 
 9. What is the brokerage on i>756 19s. 8id. at | per cent ? 
 
 Ana Je4 14B. 7H 
 
 10. What is the brokerage on JC12I9 15s. 6d. at 4e. per cent? 
 
 An». i^'.9 8lB. 9H 
 
 11. What is the brokerage on je675, at 28. 9d. per cent? 
 
 H JiT^:■■' . . Ana. 18b. 6|a. 
 
 12. What is the brokerage on jC598i at 4s. 6d. per cefit? 
 
 Ana. £1 63. 10|d. ^ 
 
 13. Hofr much does a broker receive for selling stock to the 
 amount of ^ a millioni at 2aL 6d. per cent. ? Ana. £&15. 
 
 14. My agent writes me tfa&t he has (ransacted business on 
 mj account to the Simount of X8560 : to what commission is he 
 eiititled at 2| per cent ? .Ar». J&199 148. 8d. 
 
 15. A salesman disposes of woolfen goods to tise amount of 
 £1260, rouslihs to £1450, and hardware to £850: what is his 
 commission at 2| per cent. ? \ Ana* £75 13t. 
 
 1€L Mj faeiors saM, per the ship SilasV amount to 
 £9a714«> lid.: what is hii obnuiizssion^ ai»i p«r eeni'l '^■■^ 
 
 (I 
 
 tt 
 
 •; i'-i'i 
 
 1 VJ, ft 
 
■1 ■ ■.;« 
 
 I 
 
 N- 
 
 f^ 
 
 
 II 
 
 U WhMMiiliter ip.i^)l*ii«dillik|M — , 
 
 wliBtd^iiid be oluurfe for tranMctii^^ Iiiiuoinui to tlM iaouat 
 
 I8l Sisnt myent^oyeri^i ittBeounioTtlMJaUfro 
 fOMTf the grots amount CAiae to !at99lOO;'^t7> freK^tfluid 
 MMr'^har||W,J0754 I4i. M.t| MHnmiMiob on the igr-tst amouht 
 94 per cent. : required the amount of ihe netpioeeeda. 
 
 An». £49 10s. com. ; J&1^95 15e 4d. net pro. 
 
 19. Purchased ^oods for my employer, to th • atnount of 
 X654 14s. 8d.rand seat them ae e w w U n y to bis order ; imokhi^, 
 cartM^ and porleragei £4 Ss. 8d. ; commission on the sum laid 
 oy^t S| per cent. : rehired the amount ^f the anvoioe. 
 
 Am. £18 2b. 4|d. | com. ; X677 Os. 8|d. | am. of yiL 
 
 INSURANCE. 
 
 Insukanob is a eontnct by wbieb the iasuMr eti|<iigei to 
 repay losses sustained by the insured, for a certain per centage 
 on the sum insured. 
 
 The msuter is the party who undertakes the risk. \ 
 The tgsiirad is the partjr protected by^lhe ineuraifoe. ' 
 Prmffm is tbe sum paid to the insurer. , 
 
 Peiieyis the pa^er or parchment eoutainiihg ftt6 cotitraclt of 
 insuNuice. 
 
 I. To find the premium. 
 
 RuLK. Calculate as in eemmission and brokerage. 
 
 1. What in the premium on £1674 lOs. at 2s. 3d. per cent? 
 
 iliis. i;i 17s.ed.]( 
 a. WpM u <Uie premium on X579 12s. at Ss. 9d. per cent. ? 
 
 idns. Xi^l;8.efd. ^ 
 8. What is the annual expense of insuring a house and 
 furniture to the SEmount of JC1570, at 5s. Gd. per cent.!? 
 
 Ans. je4 6s. 4d. 4 
 
 4. What is the premium of SmtimBoe on a apindiiig mill, 
 ▼ahied at ^68500, at 7s. 6d. per ofcnt. 1 Ant. £13 Ski 6di 
 
 5. What is the expense of insurinir a ship and carfo, Tflue 
 £7830, at £3i per cent i Am- ^83 li6s. 94. 
 
 6. What as the premium on J635976, insured on a ship and 
 eargo, from plasgow to Montreal, at 9| per cent t . / . 
 
 Ant, iSiAlfi^t,9lL 
 
 BVYINQ AND SELU^C^ StdCKS. 
 SUek k tbe capital of • bMdi m stmidiB^ «oBlMbi.9| I^ H ii 
 the iiMmrhag bf^^^mtnmii, called the pn^o foiidf. 
 
i coiitraet of 
 
 BimilO ASVtMMHMO fTOOX* <flS 
 
 itl. ^»iBil iHwi Hill af ly^wUHitft^r ilrtHC 11 
 JMi. MMply^ the nt«i,%iii ttvMA ky'lM. ^^ 
 
 1. Bieqiifared diiB t^Uile 6f in9(R), tbr^ iier «erit MnitiNL ftl 
 Sjfjpercent ' '' An$. JtllO»li.# 
 
 1 'IUaiD^r«4 thetdlitii'df^^6D, 1biir]tereent(oVerii^ 
 gtbik, jit 7^ per eent ' An§. JmT^nw. 
 
 S. IVfamt is the price of jei640 Indie itock, et S30 perj»ta^^ 
 
 4. Hfhftt if the price of ^69430 btnk itodki at 179 per eentl 
 
 Ant, £5883 8f. 
 
 Note. Stock if bou||||t and f eld Uivoug h the medium of broken, 
 who receive | per cent, for every quantity of stock which thev buy 
 or i^n. Brokerage it omi tied in the foregoing questionf , bot ineiaded 
 in the following. 
 
 5. Bought X3000 stock in the H per t. consi when at 63» 
 and scdd out when at 67| : what did I ; In*. £191 5s. 
 
 6. Bought jCGObO stock in the 3 po d. when at ^|t 
 and sold out when at 61^ : how mudh giu x iobc ? 
 
 Ana. jCllS lOli. 
 
 Cask II. To find hew much steek may be bongfat Ibr a 
 giTeaeum. 
 
 RuLB. Increase the given rate by § ; then, as that auni is to 
 the given purchase money, so is XlOO to the quantity of itoek. 
 
 How much stock at 65| will £4734 purchase ? 
 
 65} : 4734 : : 100 : £7300 MM. 
 
 7. How much steek at 84| will £6178 18s. parohaee 7 
 
 Am. £7380. 
 
 8. How much stock may be purchased for £1638, at 68| 
 per eent ? ilne. £9400. 
 
 9. ttow mfieh stoek, at 1^, will £1606 purchase 7 
 
 Ana. £1600. 
 
 10. flow much stock in the 3 per eent reduced anaiities 
 may be bought fot £1100, when the price is at 68§ 7 
 
 Ana. £1600. 
 
 Cask JII. To find the rate of interest arising from money in 
 the stocks. 
 
 ftuLK. Air the price of any kind of stock is to £100, so is 
 the dividend on £100 ol that kind of stock to the rate of interest 
 arising from money invested in it. 
 
 What rate of intereit arises^ fribtb money vefted in the 3 per 
 Milt ooDSoIs, when^ the prio^ jftpi 67} 7 
 
 67f : IJO : { a : £4 8s. 8|4t pw Mnt 
 
 
 k 
 
 h 
 
 i , I iv 
 
 -ill' 
 
 
 P' 
 
^^v 
 
 ' ^ ^^^ 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 // 
 
 
 1.0 
 
 I.I 
 
 IIM 
 
 u, 1^ 
 
 ■2.5 
 
 Ui lii 
 
 2.2 
 
 140 
 
 2.0 
 
 I 
 
 
 |f:25|U,« 
 
 
 ^ 
 
 6" 
 
 ► 
 
 Hiotographic 
 
 Sdences 
 Corporation 
 
 33 WEST MAIN STREET 
 
 WEBSTER, N.Y. USSO 
 
 (716) •72-4S03 
 
 
> 
 
 s 
 
 
 Is 
 
 
m 
 
 ■^""^^^ililKiMt^mm 
 
 
 *>^pfi|ff*«- 
 
 
 
 l45*- = 
 
 f 
 
 ?:*P 
 
 K,y 
 
 
 t 
 
 f 
 
 
 «N«I M*.Aa^2tt^^i^*^^ on receiving presctnt jtj. 
 
 ■;:.'-t: 
 
 'i»im>iKimmnH^!^m. 
 
 ^^mT^^". . . 
 
 
 ■'^■■I 
 
 
 fO'" 
 
 6ooi 
 4179 
 
 «N||i|id| 
 
 
 ftir i»*^^< 
 
 *^, 
 
 ■ »ii a-^/--:iv?i; 
 
 •It 
 
 f • ..:r 
 
 ■v..:;5pr w^ •■■.' •*, ("-■:» f-;..,^. ,--s;p— 
 
 M9^ 
 
n^^mmi 
 
 
 r-v 
 
 '4MI^'''*M ¥ 
 
 
 \ 1irii.tiitii«|>m£V#ordi9l^'^^ 
 
 
 f^^yfUmg & Hm v«Mtat WKth of a but of jniMr ijSli, 
 
 1 
 
 " Hy |f»jt|M4l#«MHrted tUl the (by il M |Mijrii&r§P 
 
 .Wf M. i^.. 1^. ^ tilt jBUiM|,a»„MK!|^ 
 
 JflSf'^^Nu#*8***k» diMoont «ii44iit pfo^cedt upoii « bift^W 
 
 tejtlMnee,ftt5pere0nM hum; jlif^t?;i^ii#lMii4iPi!w 
 
 l&vj.A*lill<t« jG8^,dliled Mtnb^ 14, mt 3 iiMMitiw» in» 
 eoi^t«d April 14: reqnhred tl>».dafeotttti^id pra«eedi»«tS 
 
 ^te 
 
 r 
 

 mwrn^"- ■ 4^ 
 
 
 ' ? 
 
 1 x; ^1 
 
 1.1 T.' i.ir;»'.-'i<'«. ■' 
 
 irUi'-h} ■^'^' 
 
 fMl#tU#; <IO»«tilii» '''1^ ofli|i*ri, J6866 at tb6 Mid^ »!* 
 SSMSliii «l'«Mi^«mfcoC aviiiiniMiMl tlM iMt^feih^iM ol^ 
 
 SZ^ttliiMIt: tf^^^ogbt the^rliol»tD be ditchar|«ki^H>«M 
 
 ' Ifel^bMriht «M4t MD'Bao thefdM of 475%attii|f«id! 
 niM^i, 1h^ kft«rwtf at they ef feed to ntiKe oiiepa7iiiefit<tf t|he 
 
 ^iN'So^iiivi^ 4^MotetlMi, )«il:^ inoiifiKC Mtd' tto i^t'i^ 
 fl£ttiv i^die te^ forpeyilBf tbe f»!b 
 
 4, Delivered toei>tiiM'^«h«'W*«*wW 
 for M|£^«« liliftiidawft;/!!: B-^i tttt^lbr JCa84, doi mSO dajv ; 
 i^^Skfet^biil itr#W«#i mSfiOtdayei et bov^'i"^/ ^J« 
 
 
 S;^ ie indebted to B. the turn JiN«7fi^ilRrhiehiw»^be! 
 
 peirftldrilrfriiff lit f*r*'>"'«'*^* lKi|pe»' »0d i^'tbe^tod of S 
 Sitt^4oM0 Hi tite^ end pf(4^j*^r^. wh«t tiosi onsht tie 
 ^tbllHfedlWb«lted4lione piiyineffUv ^i:^^^;^r 
 
 . ..* 
 
 
 t W^ Mtteh tee, at 6s. 6libqiei^.ill»ftld if fit^^ 
 
 W4|liifei 
 
 He 
 
 •m 
 
 Liafleuia. 
 va&uL ok 
 
 ■ ^^ 
 •nofotil) 
 
 at 9d. pei 
 
 ' NHwitai'l 
 
:-•}' sM 
 
 jtlilli'rtiifiilllii^ t, ' 
 
 Ip^I liiw»it#>.4dli pyijiMrfo tew irtBiiii liiNii ihiiiil^^fldiilf 
 Hol||Hl|>Jpi».f| ^jMpipUoii : how much gin ^ttmtmmmSh 
 
 ' '■ ^ ^^ ^:wrJ --■■**• ..' ?* 't'. -I i- f *> .ir**-!**: 4 lift *^li J|1| gtHlilii 
 
 J4j flWilwA 67 owtv ^t^*^, 1^-**^ ^ rirrttniif ;-giitifiii ■ 
 |^i|ai».di4. 1 get, m4'^iM 4ii%U ooif ■9^9i»..7^ 
 
 «l< 
 
 rK.^fi4 r^hprleri,^. has dO yai!^* M^cfiM h)^^Mm 
 
 , ij»\ 4^i0liMi«d^rllSidoxeu wriaUB iboeii, at Taj 84 a^ pcirk 
 
 ^tfmmmmtilkifi Mn.mmj poonda of eaeh did I meaite f 
 
 . I%.^1|im6i»td)l( atoekiiigaiat^^l^^ 
 Qmi||i.«|fMkM)gsta^ iM^^Sk wiSr 
 
 iDf.^|rilifh ot^efii waajlmgahilaafi'i n? .:' ''4^^iMiiltP^^'^ 
 
 |188. 4id. ^ yardi hoar mofh ch^ ihAfild iffaeeMlittfn f« <: 
 at 9d. per lb. and flax at i.. ,4df in3 p fo£^ 
 
 t' .V 
 
 ilaa. 363 A lli fla?r, 
 
 11^ aa^lMiiM^tte^^ 
 for^iil^ M' Ns. pet at., and bnt^r^f HK^i 
 
 Mint it m^^tntt'^am. im. Ut^Ji^^mmn «, 
 
 lof eiiM^^ mix ^„«. 47 1|^ ai bi^eif 10^ 
 
 / 
 

 d: JMlt 57 enri. of ■ogtr, at X4 3i.6d.pMr ewt, mmk toM 
 
 f #r SiMtiae^ywdtMiiiKlirat Si. 8d.: Ib# lii«fil^ 
 
 - 4 JBJoIcI S57 yards linen, at 3s. 9d., and loat Mi M 
 iirlpightat peryai««t->*^'^'^ .-'- ■ ■ Anw, m'^'' 
 
 ^llfa.: 
 
 1 13 An^fiirittiiiaii, at 3ii7d^|ierpil», i 
 ^i^t #dhv the; liiifNri^^ '^ jli^ 1^ 
 
 4. 
 
 liK, Bf liiiUng angar at S^d. fcr Ib;^ lirtiW 1i«# biB<#boi|lil 
 
 ilhSl4s^Mr:ialtfe4^ kMil^iaBKS^ wiiitttqa»iifil^4ld I^iiV^lf^t '' 
 'r^rnW^rt T■%^tIf^>«'>■;|u.-al>«.!^if'■^ik4^l».vMl«#t>»iqlfe«W^ 
 •4" Ai^«lil SSI IM^"***^ at 3a,10d.,and sold it at2^5d. 
 
 / MgiB9|:&dtl0lrlmlidlildi4•^feld■e.onit^'''^'^ .4yitiA'>ii^ liii..44< 
 
 Onm^^^m^ «i. to low««l^Ma,t / u* j^iife ii*^ 
 iCiill^ill''^ 6i¥eW tho mim^ Mt, ^iftid tlie Mfit tii^ , 
 
 ^llf :^»bprdoti^^4£:p.ind^i^ 
 
 |it^ a|p.;^i %,p. . ipr ifn^,miLfmii .Mjiipfc i^ 
 
' ..-r^aii 
 
 
 IV ?5;' 
 
 
 .S-^?*li!!S?^'r*^i^^fc)s 
 
 tlrt^mf-#elfeil«tlci"l ^;»'. l^n>, ':i^r;fh-.iij V?.Uov{j^;f^.iiiii^l^jpj, 
 
 
 / 
 
 f^ifL. :?f *^» with •!» mto pcJr oent^^diii^^of i^iii 
 
 «&' [to^ I>er cijiit. «n «l^, Mieh 1^ am atlsla. ^ • 
 
 whiit' vts'tlle prMie com ^^ ^uii^im* ?t^-^ - ^'<. ..^^^^ 5^** 
 J^IxMt^ by|0ni,jgl^H,^4i;9d^: #1,at was 
 
 liil 
 

 
 0' 
 
 
 ^omiMity iyrnuif SQAree. I ■oldV«liallt>i!BlnbiiMii|[t 
 
 siMli urn ^at Afterwardi iold at 4a. 6d. : wISal '^MODf |iii| 'm 
 faiihed-^pieriibi^lijf «||0 IM^ * - iii«t: 4f|il dl; loifc 
 
 dslfjr tl. I^'the whole nlia dr lotf «nd thd liU'fo^'i^ 
 toiD4l%liafttt whole ii bought amd.vold at. ' '^ ' 
 
 1^1. Aa tbe rate la to JW, ao fi ]lhe J^iil t6%^ 
 Wt;fi*i^f f^HiRt pffeejp g^ bj »j|i4t|^g tN4f^0r|ii^ 
 fhiiting 'the loaa. . ^,'i^' 
 
 94. By aettiag gooda at 5 per eent profit^ i giinedlC^iiftk : 
 #«at did { pai ftfrthehr^ 'JliM. «B96 priA «^' 
 
 95. Sold 343 cwt. ■agar* at 3 per eetlt. pt^tTitad 'i^ayitt 
 £B814ft4F;wbat«witU'boiightandaaMiitpef!N^ ^ .m 
 ^m* i^4i«Bd.r^,h6oghtp.;owt.4 J^>7a* 9|4^ |f ioli|i. liwt 
 
 96. Bought iniMilm at 5a. 8d., and by aelling ilifAiudii^i4| 
 Ifir oenti proiSti>X|^ii<l^ #^,t9iM whet j^uai^tv cKd\| lellt 
 
 ■^c o< ^-r !- l.^.^.v^S^'^.fafdifi- 
 
 ril^.. Sold tea at 7».i9^;W|lKMi,lP«'«l 6 per«^tkpiv>fit,i|Dd 
 gaiwedje33 68.8d.: whatquantiryrdidlieU^ 4#«, }^ j|l|h|^. 
 
 l^ifpeeeent. 
 

 mi 
 
 hi .':r 
 
 *'■•♦ 
 
 «■■•-, 
 
 
 iL^i .'J 
 
 Id flMtt 
 
 ll|>fit,iP€l 
 
 atil 
 
 giiiitaiiiiiM'lii 
 
 S^ Af%ftftrof 4800 >iti left taw b^mluMlMkUpiitsr 
 Miiit#ifil'M«>«xeealoii Ml dlibwtliW5tt#MD£ fSVirtiiii 
 
 4(^1 iM^llinvdll did the 4rjriHik«mtMVt9f An^^mie'lMrf:'^<P 
 to: JAriiiM«1lii!)tV«i^Hal2)|^ jB1900;4i^ Ht^imWtimkl^i 
 
 emiped ijt tlitie nt«or;ei9»«^«80r'%h«tiir iiiiowl^^ >r:j «ii^ 
 _cio« Mi>& -Ant. jeaOTO pwiBiit cipitdL 
 
 ^^^.'tA gMUfeiiiiiii^^ kit 198 m l»d#ti. of oldMliiriiiM 
 
 lil tiddfAr tt 4ikM. j^ros.^ ind^lMi aiij|kiiM04oiHl*;J8iii8rtMi 
 
 of iiitt^ ^»^Mf d^^ 10 df&t^M(|iiind^ tt^ dm^f^ 
 
 ^i%«%«)>|M'^Httll«ildMOt^M^«l yiML 
 
 stlfi.'l<9|di liii^yird ; «o g«r In milNP OMJiirii k^^^ iCtfr 
 per^oiiV tllirl»tiic^ liatf in te^ttt^es I0#. it^'tfkiKiirt filiit' 
 j#«ttlity «f Hfioli siMNiUlil «^i«et^ . '■ nr.'«^^.>^ i?^,^: "^;^ - 
 
 '"^'-^^ ^ '<^ yAmt. 864 tMS'l blid/fiii^«M«mVS^«iftM-^^^ 
 ^fd^;]^ ii«nt iM; aifo#«d «^ j^iKiiit. tbr eonimiiiiiik tajT 
 W'ld^^liid dill«ii^ #ll«i la' l^'tn^bm^, MBMiilt f^<Ml«iiii 
 dtfuiiif 'W J6a0t78t7k4^d.^^llh loib^ tol3mQ^^iii«|i#]i|^ 
 
 do^tftU debts, i^liieii are valaed at l^9itifi^^mMm^^m 
 
 ^ #^oii| mm^i^i>im^^MMmi 
 
 :^^ inedi 
 
 wA^^I^'^W '^f i 't!?^ 
 
 :?3V^.* H i; 
 
 o s 
 
 jyir Aew%, 8 qis n tti^ 
 
m 
 
 li 
 
 
 d^."m\ 
 
 .iipuiiiii 4Uili iwr piy faigi jht in*4tl;># '7.>p. 
 
 i^.' ■■! -•' 
 
 
 ilriMMifAh».tMuili hjL^ ,JmmiBt.fkk^H 
 
 ,JuUi liiildlltfltMtt: 
 
 LiiPfiiii*44iMiitfiMi«i 4^ 
 
 ^Um Mlf^d^oHdr A wril 30 ftlt4lili|^ 6.fMiliiil|aiiir a 
 
 «li^i||»^4l Nn IM^lli^i^ tmdlt ft. tUalif )x ilii«.i BQlidiM^n^ 
 
 1|^ UilbiSr^^^ to iMuidifidea.AiiliWfta^iiiiii^ilbiM 
 
 piynilwiti tlm JttA* flia>i J6>>rJPb.> thitt tot S^mA^^' 4pt 
 
 uiimiltipriErimil ^<$4i; jMie nui!^i!*iC.;*#y»,iWQilPlH»ff «!«»#»» 
 #ii tile i«iM>fCtqfii9ift'4lif iiiinitein i ?iua u i^^cr 
 
 mlSvftliiilttorld oiaM»^4iiit9Rt 4iif^ ai5| liif li«h «Afffii. \.. 
 
 97. Tlirae gardeiiiM, A. B.^ikiid»€r. ih»;niis iNimffbi ti|«««^ 
 oi pmmhfttk^i^ limofilii^flfuii tnNiimtto ^61190 iwr annipi. 
 
 J^ISilliM^l tMiq^rM^ir «ini«li,^oi| nwp liillit jMif 4^^^ 
 
i-illnm . 
 
 M^'A.'NIiiki iMr fli liUMr at U 94., nMk lM|lf«i#|ls 
 MnMVa 1^ 84f.|i«r.i^i how wMi nip i|,M«#i«L(^^ 
 
 ^f rtkpita^^o^lfn, at U 4C|»affaf#,»ii«t| 
 i» at 11.94 par jard: howiMliy jard^J 
 
 'l&e itiondar wIm iM^t Mf^rd «a dialiiidi. 
 
 4 liMt high pR#ot^ ^maa ahMwtnqiM^ m t^M of 
 
 Jfe cAL>faiui 9e'«alloiNr |in, troitiiKa^ 6d., wfaiafa Aa wiihaa 
 ta^iOaichaBga with l;>ifticwifM Wortli^dJto. pMrda^aai httt:^ 
 dtmat»imo4Mm iir hia^siriBa>ia hairier t^holr oiliehvahoaUl 4. 
 
 damted^r liii gini laoC t»be a ioMr, and how aifieh:«riila ahottU 
 bft«at, fit ititat' ^ /? ,< /. . '. <^(v> ^ tjT ..t ' . J|«ft .374 doMttiat ;lTai>aiidKW 
 87. The capital of a meroantUe hoaae ia diaid^ iolo 99 
 •^^^yhi5hA^JitaVg.,li, C.9, and p,9ahaiitt; Je979 
 
 S^S^Kra ^^^^^^^^^'^ 
 
 '}m^^Wimk t&iihiroBieter ttinda at 30|iibhiHi,lMifa^ii#!lfti^ 
 
 ^'^ini^^f^^'^^; if ^ ao^aei&f ajiill'^^^ 
 
 llif,''liow^liiiit tb^ waiiht dr aS'liHMp^^yiitfS 
 maalload? ■ ^ An*, Uto&mHi^ 
 
 #aa;a tk>j^^ifiiCollaJ&t IMii^ thottfii 
 
 i^ tha lapei^f the ttim^ MnA^mmSk 
 , ^,. -jyiiii t»at al>ir th<' ''M it i > iir df 1^^ 
 
' ';;' ii''''l 
 
 ^ — — 1 
 
 '.•W^]|Mf fwAr ,.' '. .n'"^ >« 4# i i ^ (^00 jungly 'iwli^M 4 •*»!>« 
 
 jBHii:r€i|Mr<Swi»'ii4mtwM Mined on 97 ewt, and liow 
 tt¥ third, «f|4 90 in the fQurtjb ; the ilMM of tht 
 
 r&ioiF twiSMtodhh^ mSk imt^i mkt 
 
 M u! Ud. there 4th cleie, 4i. 6d. iheii 9tf^«M, 
 itT. > m^^. ihiM 9d otiiMi, dTk^ihi^ let ekw. 
 
 i^mon, et l3 18e. 6fJ,. J5 yer^pji^^, ^ S|t 7*, iJOj 
 hrmifoloMi^el^^, pivurpnce arid ebergeeofsbipinng £4i 
 1% fotwWMfdi* nejiper.n^wwnt pf,i»lM, wat|X9440 16af»f|d.: 
 •ie^re4tlmf<a|ror]^fii^9ffA^^ < ,^ V 
 
 yv^nif^Sm 15«, 44. gem, Jes+ffHf gein J^^iff^u 
 
 ^vid&r AtaeMieiit i^M>i«Bd 11 |i|>ee of nyHa, ivhieb coillnm 
 iB81 lOe^dMl* pipfB, iiid IrhiiDb #eNiAbe«lle< iilto 59. demfjeeeh ; 
 
 hoUlee^^dfotber ehelrgee>9e. 4d. per idiweA ; iik aeld' oai» JMlf of 
 ^it}«t l9e.^d.M|ier^oieh, end 'the other ^helff jet 131. pelP<deMl: 
 
 wMdid he^ifeht^ loie ufidn the whole? ilne. ^661 le. feipi^> 
 
 it^9z 
 
 
 .flu*^ ^|#ii i i r< »M i<» t to ind tiw §Bi9fjk^^-9mmmh mm 
 
 the 
 
 MMMI 
 
liiSMti 
 
 a 
 
 '<tfMMi rit 
 ind Imw 
 
 SIS 
 
 &« 
 
 ! eoilluni 
 
 lemij«Mli'; 
 Miinlfof 
 
 M* ga||lr.> 
 
 iH 
 
 
 
 oalM PrMtiMtt HdWMwq^etiiMitia PraotiMiolftdt Wbal 
 Vf tke aliqiioC'^ftrUi •! • fMllil ^fJi.fluUhif t 4be. WM •■• 
 tkt tlMiaot p«rti of a owt r or #^ t an 01.1107 ^ ^*>*" 1^ 
 wioi of ono is on offH pP9i qf :» fOfif]t#A|l|(a|» or pound, li^ 
 dpjoaflodlliopriooof ahirtonoiiiko^T Wlioa the orioo eon- 
 MlVl^iMind fanhMM^l^WOTOtt |NiMoriilt|qiiif, libw 
 Ml jpAl mooed T 'ivilrthf iirieii e6ni^^ ibiWii|ei>Mdi 
 ondfaAhinfi, wbildoyooUiondoT dbo* Wli«t#1]re'Mlli«li 
 iUMTMi^ee onvCkodi ettrntattolf-ooUed?' W<ln«iiJk»aMofiii| 
 of fn^mltlitt WiMd ia turoilhtfoll (MTt ^aUs woigiiii 
 WhalJi 9impla'iiilomei9 iiWhatdoei paromil.(i#iilMii) wtint 
 Isi. jp^filOfk WhaliU liho 'Weasiiif ol.far awitMftI Ami 
 ¥oailyiu WHal m tk»n^aipal.fi..MitoiMli1 amdtini? lfga| 
 iotereit? ueary T How do yoo find the intereit at M»f3mmm 
 
 layiT Whaiia the meannig of CempOaadinterestT /^^ 
 CommiMion or Brokem to 7 What ia iniiiranee t Wtial ~ 
 rtW% <^ ihiWI' fnkured t f»r#midth^t '^i^t iVh 
 yUa tti^ >^il^W Aiiide 'dr it^ ifi^ d^^a find thb 
 eif Miy^dooAtiiy of itook t Hoirido yon And hoiri«i«oh sld«^ ^ 
 may be bought for a given eom ? How do ycio #id*1llil eeAO^olii^^ 
 inteMift arJeiiK8i<0iii» m0pfy«invWe4 iiii>4|e i^a^^t .iWh«tii ^ 
 the meaning of DiecoanC-7 Wbt^mlimAmefmmA «lCiiad|n^ 
 
 What is the comnioa way, M^ny^ }»w}»mi 4i^^^^ m§% 
 |e;|hie a^tme and iporrect method? ilne. No: it muies the 
 diii^nt aWtte nidre than it baglii if) be. Wh^t ii tM^e4i|. 
 ing of Eaoaiion of PnynienU? How clb jtHk 1m tHe^l^aated 
 or equidttM 7 What^ia the meaning of BaHorl Hm/f do you 
 ■olve questione in Miia role? It there not«a ralaof ft««t MrtO 
 eommercial impotltnee caUed Profit and Lose? Am. Yet ; by 
 it the merehant ia enabled to calculale the gain' or lose per 
 sent, prime cost* filing pHee« &.e^) upon etery transaetion in 
 
 h^nihi^rsiff 
 
 __ . ,_ _ _„ e^t when 
 
 mi^iam^pi&m JIMMtUr loei^lt ate ^l^f «^ do 
 you find the sellhije pri6«$^ii%eiithe^Mtb'jii^ient aMd f^Hii^ 
 
 *>,>- 
 
 'ifv 
 
 '% 
 
f-f p 
 
 .»(. ''"'^/.^ V l-i'i'' ■■'■ "> i ;' - ' ■• i^*>^**y*-»y'*ct<»ff y yH>s<y»f>» ;.' 'i f ■■ i'-;ijnil^.:iv:*l__.^-"<i' ; ■• 
 
 «:qi)liM,,ti|f « nmb^ aboT0, and ano^belo^ j>J^6|||p^ 
 'lMtf!fil&liieffl:,:|liptf 4-. ........ ;k:; ^: j.-.^.v ,..ii;-.-:n;A >> 
 
 ^ iniiB ntitt^ber b«|6W the l|ib« is palled the liiiioM^ater, beeanoe 
 k deikomiiiatei Hf' ahows iiito *how tmmf paria IhB'inlitger ia 
 liiHdedj >Mid^ die iiiimber, abofe »' called the ntimUmtor, bciibailia 
 'rabuiiieiitaaor aiiowa ^w manjbf theae part#'the fraetk>li 
 Itains^ < IFhe nuiiMwUmatfd deneninator are e^ad th».taiait 
 
 ;1^eii ate ipf 'm<b' of Vidgwr li^tiHibiMbf^^i^^ 
 
 iJL itlmpl^ j^af^ton jwnaiat^ a iimneia|ic^ and 
 f, ^ I, and |j:^^4^inio twp kinda, p^#l^4 ! 
 A,§f»per cfru^m » when the nwnaiator ia^ lata than the 
 
 »inJi^(aa:|»H al> 7.,^ •. :;i*.n;u :.v v,V,^ 
 
 5. f^ibi kitjftmrer fniiiiin ia when the nvMriloir i««^ to 
 or fleeter difW'&e^iiihoBtiinatbT^ as I Jl; ^^ ^ ^ ^ 
 
 $. i <^*iM«eii^d jf^iofi eonaiii!! W two or jBiore fr^Mtk^ 
 7,",^^^^ consiata of a wliple niniher 
 
 l%IrA^«iMRp2e«;^^^ that whieh haa a iiraitioil «r«a 
 *--'• *^ ineitheror hothofitaterma^aa a. r 
 
 uwSi 
 
 
 ««Tl??^ 
 
 i .- :.;.j- ,„ ^' — «••■ ^t or -^'or^ .i— ,:f.:-^:-■ 
 ^ 'Wheii the^by^^raibr ia ^^al io the dei^tMii!^' 
 ia^dl^the iit«fif«r; thiia,|^l^ ^. 
 
 ""'"'^ '" \.'lhf ' «MWar»toir,V 
 
 ia.grafi^!i5l^tlMJi«|afer»M{^^ -,,;; yiiii b<^^ 
 
 V ,<>->fij'j>i; 
 
 
 
X 
 
 t|i6'»fteiif]i 
 
 rybeetnoe 
 
 r,beiteiitti 
 B fraetioli 
 th».tiiint 
 
 r 
 
 le niunBer 
 
 I. . ■ ^'f- ' ■ ■ 
 
 ktkttJMTva 
 
 ■'.• '^mimr 
 
 MBKniilttr* 
 
 n Jio^ 
 
 
 jgwyRg|nnM||^r 
 
 1 
 
 f.0',,liijiw( 
 
 m 
 
 U^tSt' 
 
 R 
 
 i^-__ii^ 
 
 
 fo on, always cKTiding tha nazt diTiaor by thttetttttiiftdiH 
 tin nothinf n^niaii^f,; ;bft::]|ist ^ipKir ia^Hia mataat «MHRom 
 fiM«fiir«; by which difid^ the temup of ijb» uaatum for, tho 
 
 
 |-"-s 
 
 
 
 131' 
 
 
 c.a#«78)J^j:3 
 
 ,» i ,» 
 
 99)3ife(3 
 29T 
 
 'vTH^air. 
 
 ■5! 
 
 i^!> 
 
 I • ■' 
 
 SI 
 
 
 ?*ftl|i 
 
 
 •• v*!? 
 
 ptf : 
 
 18 
 
 .J 
 
 '(<:, 
 
 ^■j>?' i 
 
 -:'^'-i 
 
 j'liiloJ^-f""' 
 
 R^afse to^ieir l^ai^ ta^ii. 
 
 I. 
 
 2. 
 8. 
 
 
 4. |{» atti; 4111 
 ana.. 
 
 ^^ t^FWff 
 
 
 8. 
 9. 
 
 
 
 Ina. 
 
 i Ifel*. .l!i^eA\tlM^4f»yDV of ,«^^ :M<)li«ii "eiiidv i»ilb 5 or 0, 
 di^ b3^|fj«i)9liai^ jR^tii an even hjiftibfef 
 
 .. ^,.^^- . ,.. ' or cjphiar, divide by 3 ; 
 
 m0^ theii ar« eipben at the en^ of lMtt|^'ciQt>ff Mkinaoy. aa 
 a)f«r%oi3Mloil to both; and when Imy 1^1^ win #n^fe^^ 
 wmmm niid dea9Niinate»i wiMloii^aryiiMibflaViiiliyidf i||»i|| 
 
 Rednce to lesi terma. 
 
 
 'iiiftC' 
 
 I 
 
 tf "ia 
 
 t 
 
 r(g(M=:» 
 
 *f^ 
 
 w 
 
 .f^l? 
 
 
mPm^PpWiPl UPww^^^^iw' ''Pi^^^^^^^P 
 
 2. .v. ans. 8. 
 a. W. ans.6ff, 
 
 \ CAiS IH.^ To reduce a 
 
 4:m^ w*io$M. 17. V. w«. jW,f . 
 6. »J«. arts; 1% 1 ^ii?^; iiii^^W^ 
 
 ilutnber to an iiliprop«ir 
 
 .i^^f' .:' 
 
 Role. Multiiily the #>|Ur. iliimber by the denominator of 
 the fraction j' to the produotladd the numerator, under which 
 jplaee the d^iioiifiirtator. ' - 
 
 ^^ wbgle number is i^uced to the form of a fhiotion, by 
 ^^ft^ng 1 foir its deiioraihtitor. . 1 ^^ 
 
 *. . ^cpttce to improper fracti<Ml<^^,'^r#^'(- ■ 
 
 . 1. .67. ans. V* ^ H- ««»* ¥• I '''• 174^- «»■. ^ti** 
 
 . i#2. 4}. ana. ^ 5; 7. ans; f 8. ISX ans. ^. 
 
 ^8. 19. ans. ^ d. 171. ans. V- I »• 8l4J- *"«• •!»"• 
 
 ^o^e. To reduce a whole number to a fraction of a given deao' 
 minator. . * 
 
 Rule. Maltiply ^th« ^m liUnibcr by'tii^ given denominator 
 %! thji ^ipnteralpr, ^ii^der whii^ plMC«the^.dpnoioin%|^. ,^ u| a » l 
 
 ; I lb.- '%d^> ^ 4'?y*i<»?»^"W*>i 5.lf^ itt2A'»«iiiiin& ' 
 
 11. ft2du6e 11 lb a .;^i^ %!^I.1H^;#8??^W- 
 
 litor, and all the denominators for the denominator of t|i 
 simplf; fraction. ^.».u.f* '•<a^'»i ^^* ou'-i*yi.>^ ,.;,^^. 
 
 .m'f^f 
 
 
 1. 
 t. 
 3. 
 4.: 
 
 8. J:oi 
 
j^^H^^^^lg^S^m jJ[k^M||UMAB Jllkj^AMUMM^ flflv' 
 
 jH^^BPPPPBHr -wlf^rnKf^^^^^ .^^^^WW^^^P^ '^^^^ 
 
 
 
 II, ^iV 
 
 jijr) 
 
 "«■; 
 
 
 
 'U4 
 
 vif 
 
 
 ■:or 
 
 Ans. 
 
 
 
 4« « .OF ^ Of »• ans* «, V« 
 
 5.flfof|f «>f |«f ifi*iHi^*^ |10. ^ 
 
 CaiiV. To m^ppe fracticiis of |iieront„4eiifi[^ 
 others it ^iiA Wciei that hav^ a comtrton ^oiM- "' 
 
 ^te: Bo^s^ee them to sinble ¥raq^«nf »ihen liiiiUiply each 
 nvineijlialiiifoairiheddnpininators ci6ept it^ own, for the new 
 hun^eratorsi^ftndj milltHpAjl all the deriomlnat^rp togalfter ^ a 
 common deoominator* .^ , • "^ i 
 
 RedQce 4^ if I -anKf f t4 a common<dei io i nt iifi (i i fe 
 
 1 5<^t5x8= 96 N/ ^M ^dbjf, «y , , 
 
 2 X AX 2 X 8=sl28 N. and thev have Ifie t^m^.^l^ot 
 
 4X2X3^8=192 CD. |==|i|, i==^a=# J=iJ^ 
 
 '■fi;fs 
 
 .«.r- 
 
 1. Jaiidf. * Ana. fj and IJi . ^ jm 
 
 7-CTof4,aodfo?i. « ||:||,and^?^«'^^-^^^^^^^^ 
 S. j6f1^%'aiifif«f4i.^-^if^-M,5^^«^ e^«^^ 
 itf«le. When of |»ro*£raction8 the one denomin««|r can di^e the 
 1^1 wtlhi^dldi »8nililieterisin«lti|>ly the %6r»^p$i that which hae 
 -iil denominates ,^,aie^llYS«lll^,*vf^ -.^ ^I'^^^fv.'dt *s^^jjB 
 
 
 i I 
 
ir-t 
 
 V.i 
 
 -pir ^ 
 
 fkMtioii^W'ihe d^miklbrbf the«tller;rfortfa*fukiplB^«ti6ii. 
 
 n ' j 
 
 'B .,,) '^EB4jilee3i.to«^.' 
 fraetioik { '! 
 
 Isfec! / 
 
 MM 
 
 metioB. j^ 
 
 
 -Aiw.,?}^ 
 
 3. B«M^^^1fl! ft fumple fractipii. 
 
 Cam yilr fl^/nA^Qfi mc^om ftom one d|^[i#iD|»ii»i|p 1p 
 
 ^^IMridK/i l^itooi II lei|i ntme to a greateC),. |nldlq»lj i^ deno- 
 Ji%|itiictil>y tjie nimbfjr «it tbe JeM that ipiakM.oilQ <tf. tbs 
 |||tter; |( tnua KpekA/tt to a leia, miill^i^y t^* Aiwo^ 
 
 BadniBe J ^ a JMrtl^g t# th« fractioaof a poni^ or 
 
 :? 
 
 :w$ii' 
 
 
 liiT 
 
 
 
ttHflilHHiiiritfiVMAiil^itftiiNHHlilto 
 
 iBjIr'' 
 
 >tlOII 
 
 h lUtoii i iT#i AilliMr Iff 
 
 
 10. Aytri 
 
 11. ft fee. 
 
 12. f per. 
 
 im cr* poanaT 
 
 in. ewt* 
 
 Ikiiiii* 
 •ere. 
 
 ■I 
 
 7. jArton 
 1*. liv ««ro 
 
 ■''-»r>.tj 
 
 IS. RedQce £f to tlie trnc- 19. Redace |4 goio^ to tbs 
 tion of ft guip6a^\.(> I fraction era poiuid^ 
 
 15. • pound joan* 15. X joan. ..Ipomid. 
 
 16. ■ yird fM: Eng* jlO* ti ®'^ ^^^IT^ ^ ^ y^ 
 
 17. ellFl. cdlEng. 17. } ellEng. r elll'i. 
 
 18. I crown ffttineti. H, -Afggum, -erowo. 
 
 Nifie, In tlw follovfipff quMtibni, reduce the giteii^jwiantity to 
 the lowest name in it f<w tne namitretor ; and reduce tM denomina- 
 tion it it required to ib t^dtitc^' t0,' into the tame name for the 
 
 Redae«aik ^. ti^ th^ ftaetio^ 
 . iofa<p9iM. .1.: ■ ' Jim 
 
 ■li:- 
 
 * '■•fir.)'' 
 
 
 10fir^4»4lr^^ 
 4(1 s=960 farHH9iS. % 
 
 Tiio followiiig qtteitiona andotl|q||M in jhe next oaae pijbre; 
 
 1. B8do6a7d.<b^thefFatttion 
 of a p<^di 
 
 
 i 
 
 shMling. 
 guinea. 
 
 I-- 
 
 tM-ifi^ 
 
 rt I .»:#■; 
 
 r^fdwiift^ 
 
 9. 7gal.3ipt8. ' 
 
 10. ^^^M^n^. 
 
 13.. d.'IB^Jff. ,yjo^[|f Ji 
 
 lb: in 
 
 13. lUduce 7 for. 4 1^ td 
 fhe fraction o^a li^tl^* 
 
 J14. .8id. 
 
 15. 6s. lOH 
 
 la 131b,4oz.: 
 
 >7. fdFt.l3gt.;: 
 
 ^ai^,* [;i9."lfgal.fimi. 
 20. 3 bos. 3 jpk. 
 ai. 5 6fe7'fi. 
 23. 2ro.ll|poL 
 23.^ 34fleooiidf 
 94,-l&-li.i«|-Bfc?,^ 
 
 qr. 
 
 lb.tr. 
 adMi 
 htfnr. 
 
m 
 
 ifei 
 
 
 
 
 •O.*-"; 
 
 i^n 
 
 il 
 
 •:.'niJU^A 
 
 
 
 
 ?»v<;<» 
 
 .,,,.,. 
 
 ■iU'^'XiV-i 
 
 •hcJSaP'r'i 
 
 M%\^i r^.ur^i ] 
 
 
 
 Zi-Th 
 
 U' 
 
 .^^tt 
 
 «♦,' . 
 
 
 
 .ft- 
 
 {» 
 
 <^'.V. 
 
 
 '.<H im hman ^mtt» «)ffWhllt lA^til^ldis^ ^1 «" Wnwp^ -^i _ 
 
 ndr 
 
 1. 
 
 S. f ftiiiiiiig^) ; *^ 
 
 4. iiiS^iidl ' i lii^ llacire? 
 
 8. y^ib4.lr.1 
 
 9. 
 
 r. corn ? 
 
 .o ... - 19. MifBtrterl 
 fO. 1| quarter t 
 
 i 13. 
 
 14. 
 
 mils.? ;^,;or: 
 crown ? 
 
 melton? 
 
 17- lUo^tr.t 
 
 4il..f|f}lbltflT 
 S& -rl^honrf 
 
 24;#4ajrt 
 
 J9I^' Of two given Tractidnt, t« fiiitf whioEi tiM lbs itnM» 
 
 Rt^ MoIti|^ly each Jium^rator into f^e other's didioiiiraatiNr} 
 and irthe pr^^ts h^ e^ual, m> are the ihietioni ;,oCl^Mrfii|6 1^ 
 nnnieinitor of 'iliat fraction, wnch. haa the greater' 4rjMti(B,iliuHi^ 
 pliod 1^ the iif%e;;'8 d<^pmi^tor, will^g||^e the yrjftilttjff^^^ 
 
 ' ' .;fV^|i^er hip the grtotar-f alacu^.]^^ 
 
 «♦♦: 
 
 8> 
 
 . A4 V. 
 
 
 i ^ 
 
 
 
 a. T 
 
 ; ;8.i. 1? 
 
 '>!j8. *iipi 
 
 7. V 
 
 8. ¥ 
 
 9. V 
 10. \^ 
 
 fnMHiiMl 
 
 Dili 
 
 valaeliy 
 
 16; 
 
 * AiWi|,- ■#;■ 
 
 *! 
 
 V'' 
 
 s ( 
 
 n 
 
 wr 
 
 "M 
 

 .ik 
 
 
 .-c(< 
 
 (^^KSX^Sff^MW . i 5X8X1= # 
 
 
 t J.i 
 
 'V. -i»tn,'roBi!i 
 
 538 
 
 ^a^^Ji' 
 
 9. What if the sum of l-f-f+l ? ic^nJ 
 
 7. What i« the iOlftdrf+i^Hl+l^'' -^ *^a|. 
 
 10. w^ijt4h«:«wiiofij+fafi+iu ;^ :, |« ijRt 
 
 JVbte It 'When mixed riumbeit are given, find tha fum of tba 
 fraamiisM before, to which add ihe intege#tfl A 
 
 ^ lli. Wliatiathi'aiiiiirof4H^|4|8jt, = A»t, 
 |]^. :|IMiat ia thi«Wol«i4^4^1li7 \ tl M, 
 ift WliatMthaqB^HM^|-H5A-Hl4i4.5^t» # 
 
 ^4»ile 8r- When the fractions ani^ difi<^re^titimiaip Bnd l|lair 
 value % Oik Vlll. aad add ai in C«ln{iOOiid AdUitjion/^i^^ ^ ^ 
 
 14.' HVfiilis the sum of 4 sfail. + ^ peniir^f iLnt^TdM 
 15v ' Whatis the sum of AjC + i shilt iiit^i 8fl^ lid. v| . 
 IBi Add l^etiiet j^X, f guineai and | shh/itaff 7 
 
 1^dd^|felfterJd.,|rfhi!l}nf,4#,irooidoi^ ^ _ 
 
 r Ayttlget^er |%wt. a^d | ttk Jlila *»%^ir4]»: Sci 
 
 t^ iitia. 5 bmb^S^'^MIi - 
 
 ^ v,--Aif|..---*-, 
 
 I 
 
U ■; 
 
 iWtl iH^il^ «f^ ^l»w i^ 
 
 801 elli EnM^^SIg FteM. of I eloth : 
 
 Kijiju HaTinff radneed Um fraetimiii m In Addi^; find 
 tiie dflto«iee of^e noBMit<MriiH,lQiidil«W|llaiiiRltite tiu( iftmnion 
 dJMUinftti^ ■■:-ii4'^ '^'^ *'^*^* -^^'^ '^^ .».'»jW 4 
 
 ^lUl. tn mixed namb^rM iUttnk 1|M fi^id^^ if Iba 
 imii4e*to*'of the Mbtrthend eaoi^ Atkd ^|toiila^'iiibtilwt 
 It ||i^ tb* eoniinoii-dend«iifi#l^t«Mi )l»^ih» NllisindfltVIdd ^ 
 1taiini#f^r«f ttai^inln^Dd^fiM' ibe^u^riimiiir^lillM^^ 
 earrj(<ps to tbe ttiiiu\plijpf of tU ai^irtlieiilf^ ; /' .7 
 
 
 ^iU 
 
 iB" 
 
 I 
 
 Aw 
 
 \0 
 
 W>i»e:'"'-'H'^U '!-ti':tbJ-Nv 
 
 
 V 8. mm Hp nhh IftM f^ f • 
 
 11. From sm i9k^ X3lt 
 19..;Fromi»)l|.tfi.1iJK6S} 
 
 '£ '?- 
 
 dwt 
 
 
 alijf 
 
 (ba 
 
 .llitl*'^ .?;.<«•.■ 
 
 l|.Rfn|)^ftonaM**i'ciiC^^"^ ilni e owi. 3 qr. i«i 
 
 »wir^ qr. 
 
 L4^^ 
 
 *wd ft debt of T^ ^^ilMto upl qftftHifiiMt * -- 
 
 IflL ii^*e ilMMf« 0f>AHpf^iWii ii>rOf SiNlfl,, 
 
. *7« ;' -^ "pviin .Hilt hufi l#f jnuMi-^f ^w^ii '(MMi v( IMPP* • 
 
 ISi WlHrt iwit ^f • iMp iMQtiMa «Aw MUkiff | «f I'M ^^^ 
 
 ft -. . iliii^,-4ft' 
 
 19. Sold f of j-f f of } of » gallon of wine : whut jpiui n- 
 
 mtined? nriliM -^fp 
 
 9Q., What number is that to which if f of ^ be addled. Ihe 
 
 •am^mbel? An§, ff. 
 
 31. What number li thilt to which if you add 71, th? earn 
 
 wiHb6l24f iine. 4iV 
 
 MULTIPLICATION OF VULGAR FRACTIONS. 
 
 Rux.s.~-Maltiply all the nameratoni tf}|rether for the nisme- 
 rator of the pi^ofduet ; and all the deriominetors together for ita 
 denbniioator. 
 
 Note. In Muhiplirntion and Division, reduce integers and mixed 
 numbora to improper fractioas. 
 
 Molt i by f. 
 
 tV A-i 
 
 Mult 8i by 5|. 
 
 L What ia the product of | and f 7 ilne. f. 
 
 S. What ia the product of f of }, and f ? ilitf. A. 
 
 8k What is the product of S. and ^ of V ^ -A"*- S). 
 
 4. Multiply 7i by -^ of 4 of 10. ilne. d7f. 
 
 5. Multiply I of 7|, by ^ of | of U. An^. 1 jf. 
 
 6. Multiply i of I of I, by 1 ^ ol 3 j of 1 1. iftne. 6JUI. 
 
 7. MttlCii>Iy 7|, 4}» 9 ,> , and 9^ iln«. 2895X. 
 
 8. MttUiply 3i, i of Sf, 9^* nnd 3} of f ^jm. fib. 
 
 9. What is the value of 20| \on$ barley, at SOs.' 8d. ? 
 
 4r«- i^7 13s. 4d. 
 
 10. What is the n^alue of 3^ yards, at ^Is. 3d. p^i^ ell £ag.? 
 
 Ana. £2 18s. 5id. 
 
 11. ^What is the value of i yard cloth, at ^|| per yard? 
 
 Am. lis. 9^d*i. 
 13. What is the value of -^ aore, at £2^ per acre? 
 
 Am. 19a. 6|d.\,\ ^' 
 .4>iHi& What is the value of 17i^ yards, at 7^,s* per yard ? 
 
 ^^Mr, ;■. 
 
 v4^hat is the value of 37 J ells Eng. at 5^d. per yard ? 
 , . Ant. £1 Is. 3d. I 
 
 !9fbit is the value of ^ oc. silver, at 463| per lb. ? 
 , -^m"^^ Ana. 4». Bid. I 
 
 •' ""' 'H 
 
\, : ^ Ant, mifm mdii 
 
 171 ITiilft Ibt Tdm of 4iwt a ^. 14 Ilk at Tiik 8|4 
 l^^^Y itiM^ jei7 141. 644. 1 
 
 DiflSION OF VULGAR FRACTIONS. 
 RvfA^IoTOTt the difiior, aad proceed m in MoItipUMtion. 
 IMfidelby 
 
 lXf=fi=lAani. 
 
 
 Divide $4 by f}. 
 
 7. H-^8. - -«iif.jyL. 
 
 8. t9 -^ |. ^iw. dsi. 
 
 9. I -^ 5|. Ant. A. 
 
 10. 76| -^ Se4., .tfjif . «rft. 
 
 11. iof|-Mof|. \4w.|. 
 1«. j of 7|-ri of 4. .tfiit. 6iJ. 
 
 19. If 7f yard! of lawn coit SSfa.: what in the prieo per 
 jftrd? ^n«. 58.04d.| 
 
 14. A form of 17^ aeres wai rented at X14X : what waa 
 the rent per aere 7 iifi«. I6s. 3|d.JbL 
 
 15. What ii cloth per yard^ when 7 pieoet, each II) yarda. 
 •oit JB54I T Am. 13f. 4id. 4 
 
 16. A man performed a pieee of work in 6f | days : waat 
 part of the work did he perform in 1 day ? An«. -fj^ per day. 
 
 17. How many Btonee, eaeh 134 inches by 7|, will lay a 
 kitehen floor 40| feet long, and d3| broad 7 
 
 Am. 19S6 4{i stones. 
 
 18. Divide aihipof j6980^ value into 3lf shares, and a 
 prize of J61000 value into 42| Snares. 
 
 Am. JC45 158. 3d. ^, and £23 9b. 3|d. iU 
 
 19. Divide X160 IGs. 8d. among A. B. C. and D., feo that A. 
 B. and C. may have eqaa! shares, and D. f of one of their 
 shares. ' 
 
 Ant. A. B. and C. each £U 13s. 6d. f , and D. £26 USs. Idf 
 
 PROPORTION OF VULGAR FRACTIONS. 
 
 RuLB. — State the terms as in antegers, and iQulti||y and 
 divide as directed above. 
 
 1. If } of a pound cost ^ of a shilling: what Will 
 lb. come to 7 AM.Yfi 
 
 ft. If i of a yard cost 128. 9d..* how much will d| 
 come to 7 iink J^l ISi. 
 
 *T 
 
a; Iff of ft pmmd Mil taM^f wlMlwai<aMMWlh» 
 MMweofttt Am§. Mit^Hi. 
 
 4. If 61 twdi eoft ISf. i what wOl H VftrdI ioiib «>t 
 
 6. What will be the priee of Ij^ ewt «ag«r, what A ^ * 
 owt ooat ^ lif. 8d. T iiiM. £U9 ITi. S^ | 
 
 6. If 3i yMdi, whieh it l\ yard broad, will nal^ mi^9k 
 alothei : how nianj yarda will it take of 1| yard wide? 
 
 dAtif^ 4|}tayda. 
 
 7. What will -f} of a ewt ooit, at XIO 4s. 9d. per Adder of 
 19iewt7 Am. 9i.4)d.U 
 
 8. If I gallon of rum coit 13i. S^d. : what will 9^ galloiia 
 eoitr An*. je7 8a.lld.t 
 
 9. If the Talue of 1 of a ship be je99U : what will I eone 
 to? . Ant. jen944a.3d.| 
 
 10. 'A friend lent me j6454} for 61 montbt : how long amat 
 I lend him J6304} to ditcharge the obligation 7 
 
 Afit. 13m. 19^Y dayi. 
 I U. Boaght I of a thip, and told | of my thare for 
 J6300 17t. 64. : what it the yalue of the thip 7 
 
 An9, J6458 9i.6id.4 
 13. If 3 men mow } of an acre in } of a day: ,liow many 
 acres will 6 men mov^n 3| days 7 Ant, lli acret. 
 
 13. If 4 men can finish 12| roodt of ditching in 3i days : 
 how many roodt can 18 men do in 14pf dayt7 
 
 Ant. 356^ roods. 
 
 14 If -a regiment of toldiers, consisting of 975 men, use 
 17| quarters of wheat in ^^ of a month : now many solctiMS 
 will 71 quarters serve 3^ months 7 Ant. 50 sddieni. 
 
 15. If 364 meui in 5| days of IH hours long, do a piece of 
 work : in how many days of 9^ hours long, will 30 men do the 
 same 7 Ant, 59}f days. 
 
 DECIMAL FRACTIONS. 
 1. A Decimal Fraction is always a unit, with one or more 
 ciphers f&r its denominator ; as -^ ^, Tinnr* 
 
 ■ 3.^ The numerator only in decimals is expressed ; the deno- 
 minator being always 1, with as many ciphers as there are 
 3%iifes in the numerator. 
 
 '^Ir Decimals are distinguiehed from whole numbers br a 
 poiiil/oo 'the left 1>f them ; thus, '5 stands for X, *75 for -J^ 
 "^Mm^r and -4356 for j\^^. . :.:, 
 
 H 3 m * 
 
¥ -: : 
 
 I ill 
 
 k1 
 
 liptMiltfl^.ilii point ; those on the left art wMp ■milpi 
 del t^p m Ultirii^l U9 deoimalt ; thus flJ'AhM^H^ . 
 
 lb IS^bilrf «m tho rirht of deoimala do not alter their taliMf 
 bm bebf ;plaoe4 on Me left of them, with • point prefiMd» 
 defTMie Mm fafaM in m tenfold proportion. 
 ^ %>.->4^ i}fl^^^' ®' Fmt<« decimal is one whioh exteodt 
 only fo a wUii^ted nnmber of places, as '5, •195'»: fte. 
 
 X JntennMals deeimaU are those which extend odii^nir 
 tmrnp^ aita, are oalled rtpfatsrs, when thetj always repeat the 
 sans fiforf, as, '3333, &c., and eireulatet^ when two or mora 
 figures aie oontinually repeated, as, '434242, ;|f2394239, Ite. 
 ' The oolttioB of decimals will appear from this tables 
 7 6 5 4 3 9 1 . 1 2 3 4 5 e 
 
 § g 
 
 ? 
 
 •a 
 
 I 
 
 Soie. From the above table, it appears^hat deeimalt decrease 
 in the tame t«in(i^d proportion towards the right hand, that whole 
 aunibera increase towards the left. 
 
 To express any decimal in words. 
 
 Hau^— Pot 1 with as many ciphers as there are figures i|i 
 the decimal for a denominator ; then express in words wbal 
 that flraetipn is, which will be the yalne of the decimal. 
 
 Bxpress in words •5---84— -07— •453— •025— -066— '258t— 
 .0074— -40612— '00050— -384051— -007006— -0000508. 
 
 To express any decimal fraction in figures. 
 
 RoLX.— Express it in the form of a vulgar fraction ; then if 
 the numerator consists of as many places as there are ciphers 
 in the denominator, set it down with a point on the left of it. 
 But if the numerator have not a sufiicient number of places, 
 ciphers, with a point on the left of them, must be prefixed to 
 tiijppif the defect. 
 
 Express in figures — three tenths — twenty-five hundredth 
 piirlli— s^vtutyfive hniidi^dth parts — fivb hundredth parti -^ 
 ■btt^^Mfen tfioasandth parts -^ one hundred and forty-nim 
 htmdiud Ihmiiandth parts ^-^iwcnty-niiiu tea ih^ttsaiidth pivfs 
 
MUMNPS 
 
 4 ; 
 
 ir ttlMf 
 
 |Mai the 
 or mora 
 Kite. 
 
 • 
 
 deerasie 
 lat wMo 
 
 Ifjraret iv 
 rdt whtl 
 
 ; then if 
 B ciphers 
 eft of it. 
 f placet, 
 efixed to 
 
 andr«dfh 
 
 parti— 
 
 irtj^nim 
 
 dthpivfa 
 
 ili 
 
 fttti— MViiifeon kmidfiedtli partf -^iiliMtj-Hi 
 
 — «M AMWMid tlira* huninJi and fbwiMB laJJIiilh fjHi. 
 
 ADDITION or IxeciMAIA 
 
 ftou— Place down the numhrra in aoeh • 
 tentlie mtjr be under tentha, hundredtha under hiia4l*tf^ 44it 
 in Which order the decimal pni<Jta will aund directly ^uler Mm 
 •Bother; and then add ea in whole iiumbera, ead fot lifoint la 
 (ke ■ain dinectly under the other pointa. 
 
 •84 
 
 54-517 
 
 •7M« 
 
 M$ 
 
 •08034 
 
 •0748 
 
 •9 
 
 634 
 
 •659 
 
 8-OOTM 
 
 •00719 
 
 83- 
 
 •7405 
 
 7-784 
 
 8*47563 aum. 
 
 931-65834 
 
 i. Whtl it the turn of •6158+-721+-03148-f *53+*848805 
 +•88? 
 
 9. Add together.0743 1 + ^84 -f -3079 + -003185 + •618 -I- 
 '407039. 
 
 8. Rrqnired the aum of 45-724-890-406+-870479-|-5486-84- 
 50^)751+638-7144-4000725. 
 
 4. What ia the sum of 34^l46+850307+-00348-f880f74 
 +7436+5-7056+7308+4 53089 ? 
 
 5. Add -54^+ 754IB-095+79-43+940-1368+56-M-8744- 
 83-6075+-98. 
 
 6. Required the aum of ei((hteen hundredth pa rt e ■ e tt tt 
 hundred and forty^five hundred thouaendth parte — nine tltta* 
 tandtH parte — ibny-threc millionth parte — five hundred, and 
 eight thousandth parts— one hundred and thirty-two tfaonaaiidth 
 parte — one thousand and forty-four ten flsillionth parts—- 
 twenty-five hundredth parte — five tentha — and aix handled and 
 five thoutandth parte. 
 
 SUBTRACTION OF DECIMALS. • 
 
 RvLt^ — Place the numbert at in addition ; then tubtraet at 
 ia whokinumbera. 
 
 FnHn •83059610 
 Take •74308749 
 
 ^88748861 I 8548714 
 
 From 94-08584 
 TUm 
 
rii-'i' 
 
 1^ 
 
 nrranav or bxisiiuu. 
 
 i Oil;, Jl^i iiltlie diflferenee betwMii 
 
 j4|« ilfl^hiitii Ui9 diflforanee between 
 
 3..V>Wh«l itithe diflSBrance between 
 
 4, What if the diffitrence between 
 
 5. What ia the diflbrBnee between 
 ^B, ,What 18 the difference between 
 
 fiwt toooaan^th parts and ninety-nine 
 
 7. 83149 + 6-5307 + 904072 + 
 394-5196. 
 
 8. 7-385 + 91-74 + 80726 + 35 
 63-749351. 
 
 831496 tftd T'SiOeSf 
 •54163 and 5*1241 
 70Q-41 and 98-05769 1 
 1-53376 and 9-647 
 6-1 and -0074397 
 
 seven hundred and fifty- 
 thousandth parts 7 
 
 81-40536 + lt)52-74 — 
 
 63 + 2-475 — 34173 + 
 
 MULTIPLICATION OF DECIMALS. 
 
 RuLi< — Multiply as in whole numbers, and point off in tht, 
 product as many decimals as there are in both multiplicand 
 and multiplier ; but if the product does not contidn as mnrnj 
 figures, supply the defect by ciphers on the left 
 
 MulUply 23-416 by 6-43 
 6^ 
 
 70248 
 93664 
 140496 
 
 150-56488 ans. 
 
 Multiply -51437 by -0175 
 -0175 \ 
 
 257185 
 360059 
 51437 
 
 1. 
 2. 
 3. 
 4. 
 5. 
 6. 
 7. 
 8. 
 9. 
 
 Miiltiply 
 Multiply 
 Multiply 
 Multiply 
 Multiply 
 Multiply 
 
 617-42 by 
 
 -2764 by 
 
 174 by 
 
 62-348 bf 
 •0783 by 
 
 3-267 
 
 967 
 
 •1497 
 
 -001727 
 
 •4617 
 
 •00877 
 
 -777 
 
 -009001475 ans. 
 
 Ana. 2012-7892. 
 
 ^ Ana. 26-5344. 
 
 * Ans. 25-926. 
 
 Ana. 10723856. 
 
 Ana. -0360963. 
 
 Ana. -000604476. 
 
 Ana. 00079926. 
 
 -06948 by 
 Multiply -001038 by 
 Multiply -073446 by 398000. 
 Multiply -000798 by 109700. 
 
 Note. ^ To multiply by a unit with ciphers, remove the decimal 
 point as many places towards the right hand as there are cipheri. 
 
 7432-65 X 100.— 16385-43 X 1000.— 7436134X 10000. 
 
 DIVISION OF DECIMALS. 
 
 RuLi.p— Divide aain whole numbers, and point off as muny 
 decimals in the quotient as the dividend has more than the 
 divisor ; but if there be not as many places in the quotient, put 
 oiphen on tfaio kft to supply tho defect ; and if tl^e diyidend dm 
 
^ MMoavnmK or vammAiM* lH 
 
 not M Buuisr P^Mes of deeimftlt as the diTiior, attiME tiplian 
 till they ueeqaal ; or, hy annexing ciphera eontinoally theietO) 
 the division Kij be prolonged till nothing remun» till the m 
 quotient eireulate, or as far as may be judged necessary. 
 
 •33)-7935(3 35 
 69 
 
 103 
 92 
 
 115 
 115 
 
 1. Divide 
 
 3. Divide 
 
 3. Divide 
 
 4. Divide 
 
 5. Divide 
 Ci. Divide 
 
 7. Divide 
 
 8. Divide 
 
 2-3)-7935(-345 
 69 
 
 103 
 92 
 
 115 
 115 
 
 7-935 
 79-35 
 7935 
 7935- 
 
 by 
 
 by 
 by 
 
 by 
 by 
 by 
 
 417-8125 
 
 37-25 
 
 2^9-75 
 
 -5 by 00725. 
 
 •23. 
 •23. 
 •23. 
 •23. 
 
 37-5. 
 
 281-5. 
 
 124. 
 
 23)-7935(-0345 
 69 
 
 103 
 92 
 
 115 
 ^ 115 
 
 Ana, 34-5. 
 
 AnM, 345. 
 
 An9. 3450. 
 
 Ana. 34500. 
 
 Ana. 11-141*6. 
 Ana. -1323268 ^. 
 Ana. -00177217 
 Ana. 68-965517 
 
 Note 1. When the divisor is an integer with any nun»ber of 
 ciphers annexed ; cut "if the ciphers and remove the decinnal point 
 in the dividend as many places farther to the left as there are ciphera 
 cut off, prefixing ciphers if uecessaryi then proceed as before. 
 
 1. 84637^2300. 
 
 2. 473S37-h463000. 
 
 3. 10-4639-7-1000. 
 
 4. 94 687-7-874000. 
 
 Note 2. To divide by a unit wirh ciphers, remove the decimal 
 point as many places towards the left hand as there are ciphers. 
 
 7436-5^100— 38I7-42-rl000— 2047216-7-10000. 
 
 REDUCTION OF DECIMALS. 
 
 Cass I. To reduce a vulgar fraction to a decimal. 
 
 Rqlh. Annex ciphers to the numerator as decimals, and 
 then ^divide it by the denominator ; if there be not so many 
 figures in the quotient as there were ciphers annexed, supply 
 the defect by writing ciphers before it. 
 
 Reduce | to a decimal 
 8)7-000 
 
 •875 an0. 
 
 Reduce ji^ to a deeimal. 
 400)10000 
 
 •0025 
 
HI 
 
 If 
 
 f 
 
 •Mh of the IblbMrMf imoimm to m iwinirf 
 
 !» If f) l> li W*^ {• 
 
 il, 1,1, and A. 
 
 Am. •607G949+ 
 
 AnB. •09772)5849+ 
 
 Ana. '375. 
 
 7. I of f. 
 
 8 
 9 
 10. iof 
 
 ). Jofi. 
 
 l» ITT* 
 
 
 
 •^fif. "Its. 
 Ant. "096t5. 
 Ant. *00875. 
 
 Ana. "Olf. 
 
 It. 
 6. i of |. Ana. '375. 12. ^^^ 
 
 Cabb II. To redaee a decimal to a vulgar fraction. . 
 
 Ruui. Make the j^iven decimal the numerator, and a unit, 
 with as many ciphers annexed as there are figures in the deoi- 
 mal» the denominator of the required fraction, which redaco to 
 its lowest terms. 
 
 1. Reduce *5 to a vulgar fraction. A=^i *^* 
 
 9. -25. I 4. 135. I 6. -34. I 8. OOS. 
 3. -75. I 5. «625. | 7. .375. | 9. -078. 
 
 * 
 
 CUffB III. To reduce numbers of a larger name to the cleei- 
 mal of a higher. ^ "* \ 
 
 BoLl. If the given number be simple, annex ciphers, and 
 divide by as many of thnt name as muke one of the higher ; 
 bat if it be compound, begin Ht the lowest and reduce it to the 
 next higher name ; to this deriniHl prefix the next higher deno- 
 mination, reduce this decimal to the next higher, and so on to 
 the required decimal. 
 
 Rodnee 13s. Bid. to the deci* 
 mal of a jC. 
 
 4) 100 
 
 13) 825 
 
 90)13-6875 
 
 684375 ani. 
 
 Reduce 7 oz. 5 dwt. 13 gr. to 
 the decimnl ol a lb. 
 24)120 
 
 20) 55 
 
 12) 7.275 
 
 ^625 ana. 
 
 The qoeitions in this ease and the next prove each other. 
 
 1. Rednee 9d. to the decimal 
 of a pound. 
 
 9. l'7s. 6d. - poond. 
 
 3. 19s. 8id. pfiond. 
 
 4. 7«.6|4 poond. 
 
 5. 44d. ponnd. 
 €. fa. pound. 
 7. 7ik ewt 
 
 8. Reduce 81b. to thedeei- 
 m»l of a cwt. ^ 
 
 9. 11 oz. 17 dwt. Ih. 
 iO. 5 dwt. 12 gr. oi. 
 
 11. 7oz. 14 dr. ewt 
 
 12. 10 oz. 12 dr. lb. tT. 
 
 13. 3os. 14 dfrt 8 gr. Ih» 
 
 14. 3^Mi ^ jrnvi* 
 
19. B^iim4 biH#8 fb litir. 
 to th« 40eiflMil «f ft fr. 
 
 30. 9Sin.d-ito« 
 
 31. lro.33per, 
 33. 3 d. IS ho. 
 
 Uk lto<i > t I ffc 3 ftft. to Iha 
 
 dtoHMl «f ft yai4 
 Ifi* >6fiir.5pob mile. 
 
 17. ft ift. 11 DiK. aere. 
 
 18. 7id. ibil. 
 
 Oah IT. To find the value of a deeimal. 
 
 RuLft. Multiply it by t6e number of timei the intogef eon- 
 taint tiie next lower name, and point off aa many deamftla 
 firom the product, towards the right hand, as there are in ^ 
 given decimal ; the figures in the left hand are integers of aaid 
 lower name ; reduce the figures pointed off in the next loiivw 
 namoi and point off as before. 
 
 Whftt is the Talue of 
 J& -684375 
 30 
 
 ■. 13-687500 
 13 
 
 d. 8-350000 
 4 
 
 far. 1-000000 
 
 13s. 84d. ahs. 
 
 What is the value of 
 lb. -60635 tioy. 
 13 
 
 ox. 7-37500 
 30 
 
 dwt. 5-50000 
 34 
 
 gr. 13-00000 
 7 oz. 5 dwt. 13 gr. ans. 
 
 What is the. 
 1. value of 
 
 3. 
 3. 
 
 4. 
 5. 
 6. 
 7. 
 8. 
 9. 
 
 la 
 11. 
 
 value of 
 value of 
 value of 
 value of 
 value of 
 value of 
 value of 
 value of 
 value of 
 value of 
 
 J6-0375 
 
 jB-875 
 £-634375 
 X 378135 
 je01875 
 JC003135 
 
 .0635 cwt. 
 
 -071438 cwt 
 
 •9875 lb. troy. 
 
 -375 oz. troy. 
 
 -004394 cwt. 
 
 What is the 
 13. value of 
 
 13. 
 
 value of 
 
 14. 
 
 value of 
 
 15. 
 
 value of 
 
 16. 
 
 value of 
 
 17. 
 
 value of 
 
 18. 
 
 value of 
 
 19. 
 
 value of 
 
 30. 
 
 value of 
 
 31. 
 
 value of 
 
 33. 
 
 value of 
 
 -671875 lb. ftv. 
 
 •3097^2 lb. troy. 
 -75 yard. 
 -375pird. 
 -765635 mUe. 
 -56875 acre. 
 •635shil. 
 -61338135 qr. 
 -3675 hour. 
 •3875 aenre. 
 •009589 year. 
 
 Note. The two following contractions are of great praeUeal 
 utUUf in decimal calculations ; a« thev approximate •ufficiently near 
 the trudif and so simple that they can be performed mentally. 
 
 • I. To ndoM riuUioffy penee and farthings, to the dteiiiiat 
 
 Offt^. 
 

 
 |HEi 
 
 ' 
 
 
 r 
 
 IhH 
 
 ' i' 
 
 •r' ^ H 
 
 ri^RUfc .:Tjd(6 half Um nainber of ■hilltiift J^ ili*^M dacni. 
 mal pl«c# ;. tad the nnmber of farthingt in the raiiudnd«r, 
 inoitiiMd bj 1 if it amount to 34 or npwarda, by 2 if i« unoant 
 to 48 or upwards, and by 3 if to 73 or upwarda* will give the 
 two next placea. 
 
 Bedoee mentally to the decimal of a £. 
 
 1. 2a. 6d^=-135 
 3. 14a. 9d^=r737 
 
 3. 7a. l|d=-357 
 
 4. la. lUd.s-096 
 
 5. 128. lid.=s*606 
 
 II. 
 
 1. 48. 6d. 
 3. 78. 6d. 
 
 3. 178. -Sd. 
 
 4. 68. 7|d. 
 
 5. 188. 5id. 
 
 6. 148.3d. 
 
 7. 168. 6d. 
 
 8. 198. Id. 
 
 9. l8. 2id. 
 10. 38.7id. 
 
 11. Os. 7M. 
 19. OaL 8ld. 
 
 13. lalOid. 
 
 14. 48. 9^d. 
 15.118. 4id. 
 
 To find the value of a decimal of a J6 mentally. 
 
 RuLau Double the firet fiflrare for thillingSt to which add l8. 
 when the aecond figure is 5 or more ; then account the aecond 
 and third figaree (when they do not amount to 50, or their ez- 
 eeae above 50, when they do) to be /arMtn^«j after having 
 deducted 1 for every 35 in their number. 
 
 1. -825 == 168. fid. 
 
 9. -207 = 48. l|d. 
 
 3. -95 = 198. Od. 
 
 4. -681 = 138. 7id. 
 
 5. -04? s= 08. lO^d. 
 
 Value mentally theae decimala hi&£. 
 
 1. 
 2. 
 3. 
 
 4. 
 
 •403 
 
 •513 
 
 •739 
 
 ^•841 
 
 5. 
 6. 
 
 7. 
 8. 
 
 •75 
 •463 
 •578 
 •795 
 
 9. -005 
 
 10; '034 
 
 11. -083 
 
 12. -09 
 
 Note, The pupil should now work by decimals, all the practical 
 questions given uixier the rules of Arl4ition, Subtraction, MultipU> 
 cation, Division, and Proportion of Vulgar Fractions. 
 
 CIRCULATING DECIMALS. 
 
 1. A repeating or circulating decimal ia wiien one or more 
 figurea afllBontinually repeated. 
 
 2. A aingle repeater is when one figure continually repeats ; 
 aa •fiCfi — *333, and are marked thus 6, 3. 
 
 3. A compound repeater is' wiien two or more figurea con- 
 tinually repeat ; •4242,— •fiHfiH ; marked thus •42,— •617. 
 
 4. A mixed repeater is that which has other fignrea in it 
 beaides those which are repeated ; aa •28333, — 5-2321321, and' 
 marked thus -28^— 5 232i. 
 
 REDUCTION OF CIRCULATING DECIMALS. 
 
 I* To feduce a aingte or compound repeater to a Tolgar 
 fraclioifr \ 
 
Apptnw or oiioinMi,iiio 
 
 ^1^ 
 
 Roiii* Make IhjK given decimal Ihe numanttor, md ^mwMf^y 
 9», ti there are 6garee in the given deoimali the dendminmter ; 
 whiob reduce to iti loweat termg. 
 
 Reduce *i to a 
 folgar fraction. 
 i=| ana. 
 
 Jtednce *^7 to a 
 
 vulflrar fraction. 
 
 U=^ ana. 
 
 Reduce 4^ to a 
 vulgar firaotbn. 
 
 Reduce the following circulates to vulgar fractions. 
 
 ]. 
 
 •1. 
 
 2. 
 
 •6. 
 
 3. 
 
 •S. 
 
 4. 
 
 •7. 
 
 Ana. i 
 Ana. f 
 Ana. I 
 Ana. i 
 
 5. 
 
 •a6. 
 
 6. 
 
 •90. 
 
 7. 
 
 •io&. 
 
 8. 
 
 •148. 
 
 Ana. 
 
 9. 
 10. 
 11. 
 12. 
 
 •962. 
 
 •14634. 
 
 •6*15384. 
 
 •857142. 
 
 Ana. a 
 Ana. ^ 
 Ana. -^ 
 Ana. ^ 
 
 II 
 Ana. yx 
 Ana. ^ 
 iln«. -^ 
 
 11. Tp reduce a mixed repeater to a vulgar fraction. 
 
 RuuE. Subtract the finite part from the whole, the remainder 
 is the numerator, and for the denominator, place 9 for every 
 repeating figure, with a cipher annexed for every finite place. 
 
 Reduce '446428571 to a 
 
 Reduce •3409 to a vulgar 
 I fraction. 
 
 3409 
 34 
 
 3375 
 
 .^AL ans. 
 
 9900 
 
 rn 
 
 vulgar fraction. 
 
 446428571 
 446 
 
 446428125 
 
 999999000 
 
 =ff ans. 
 
 Reduce the following mixed circulates to vulgar fractions. 
 
 6. -254^29 Ana.-^ 
 
 7. -07954 Ana. ^ 
 
 8. -76^1951 Ana. ||f. 
 
 9. •5681 Ana. |J. 
 10. ^03248 Aaa. tJJIt- 
 
 1. 0083 
 
 2. 16 
 
 3. •0i85 
 
 4. -83 
 
 5. 416 
 
 Ana. t4». 
 
 Ana. jf 
 
 Ana. '^4* 
 
 Ana. i» 
 
 Ana. ^. 
 
 ADDITION OF CIRCULATING DECIMALS. 
 
 I. When they are single repeaters. 
 
 RuLK. Extend the repeating figures one place beyond the 
 longest finite decimal, and carry at 9 in the right hand column. 
 
 It. When they are compound repeaters. 
 
 Rule. Extend the repeating figures till they become similar, 
 and when you add th^ right hand column, include what would 
 htiTe been parried^ if the repeaters had been eit^nded fwrth^r. 
 
^ Add 3(HKl0f^-f-ej(Ad 
 
 14'25^+-4635. 
 
 4fA = 45-33333 
 
 94 := 3«6666 
 14*95^ =: 14J25333 
 •4625 =; -4625 ' 
 
 63-71583 
 
 30-6308530 ,5«« 
 
 d*3(^d383 ,st9 
 
 29-0064^43 494. 
 
 965-661^6666 ,f|f| 
 
 431-5967713 
 
 ^ 1. Add together -3813+-4S+-5316+-94734. 
 
 Jn«. 3-27344 
 3. Ad4-83+7-4l6+-31855+6-35+4-3*8+29-627. 
 
 iln«. 48-83531^, 
 
 3. Ad4 210-S+194-2i+850743+900.08l65. 
 
 Ans. 1389-700431 
 
 4. Add 8-20*38+ 90468+7-365484-43-4683. 
 
 Am. 68-O847I 
 
 5. Add30-62'085+6'3028+29-00642+365-6. 
 
 Ans. 431-596771^. 
 
 6. Add 81-0048164+3-265 X5-07426-f-5-85. 
 
 Ans. 951427302. 
 
 7. Add 39-0034+6-0526+82-682578+9-5218. 
 
 Ana. 136660466971. 
 
 SUBTRACTION OF CIRCULATIxVG DECIMALS. 
 
 I. To subtract single repeaters. 
 
 Rule. Extend the repeaters one place beyond the longest 
 finite part, and borrow 9 at the right hand figure when neees* 
 ■arj. 
 
 II. To subtract circulates. 
 
 * 
 
 RoLC. Mxke the circuUtes similar a6 in Addition, and if 
 the first figure in the subtrahend on the ri^rht of the longest 
 finite part be greater than the one above it, add 1 to the nght 
 band figure of the subtrahend before subtracting. 
 
 : From 32-50^762762762763 
 Take 26042687568756875 
 
 in 1 
 
 a-083 
 
 1. 
 
 2. 
 3. 
 4. 
 5. 
 6. 
 
 6*460d75194005897 
 
IfltS 
 
 194* 
 
 [AS 
 
 .t' 
 
 »?■ ■! 
 
 B*8353ld 
 9-700427. 
 B-08471 
 596771^. 
 1437302. 
 
 I046697i. 
 [MALS. 
 
 the longeit 
 irhen neees* 
 
 lion, and if 
 the longrest 
 to the right 
 
 38 
 It 
 
 Mui^'smucMMiiPv «r 
 
 1* ^JrVOBB' 
 
 2. From 
 3«* From 
 4. From 
 From 
 From 
 From 
 From 
 From 
 From 
 
 5. 
 6. 
 
 7. 
 
 8. 
 
 9. 
 
 10. 
 
 69*4l6 
 
 931-3894 
 
 563-871 
 
 450-811^ 
 
 81-7175 
 
 34-^51 
 
 31-453 
 
 92-384^ 
 
 32-78364 
 
 tOie »H 
 take 35-375 
 take 38-*6 
 take 3-4968^ 
 take 8-58 
 take 73-56i 
 take 5-47325 
 take 13-7^ 
 take 18-674S7i 
 take 37-8573^ 
 
 ' A«>*. a2*9M|i 
 
 Am. 44-04ld. 
 
 An9. 893*7157i 
 
 Ant, 559*37431 
 
 iiii«. 443-1^. 
 
 Ans. d-1559^84w 
 
 Ant. 29-3786018^ 
 
 Ana. 7-72618d. 
 
 Ant. 73-710^75091 
 
 Ant. 4-925^941 
 
 MULTIPLICATION OF CIRCULATING DECIMALS. 
 
 I. When the multiplicand is a repeater or circulate. 
 
 RuLB. When a repeater, carry at 9 on the right of each 
 product, and add as directed for repeaters : when a circulate) 
 to the product on the right hand figure of each line, add tiie 
 carriage that would have arisen, had the circulate heen extended 
 farther ; and make the circulates similar before you add them. 
 
 Multiply 879-83 by -721 
 
 879-83 
 •721 
 
 Multiply 586.1635 b^ 887. 
 
 586-1635--^ 
 
 827- 
 
 1. 
 2. 
 3. 
 4. 
 5. 
 6. 
 
 87983 
 
 1759666 
 61588333 
 
 634-35983 
 
 Multiply 63-41*6 by 32-5 
 Multiply 5-683 by 475 
 Multiply -49838 by 12.64 
 Multiply 365-481 by -00325 
 Multiply -27185 by 1.426 
 Multiply -92937 by 1500 
 
 4103 144d 
 
 117232713 
 
 4689308508 
 
 484757-2^70 
 
 Ant. 3061-0416. 
 
 Ant. 2699*583. 
 
 Ant. 6-299635. 
 
 Ant. 1-18781590*. 
 
 Ant. -38766674. 
 
 Ant. 1394-06^. 
 
 II. When the multiplier is a repeater or circulate* 
 
 RULB. Redaee the multiplier to a vulgar fira^tion ; 
 multiplj by the numerator and ditide by the deaemiBttlor. 
 
 thea 
 
*w 
 
 t 'I 
 
 ill ' 
 
 Iff 
 
 m '! 
 
 M ' '\ 
 
 ..li 
 
 •N 
 
 M mnttfm of craevLAinio ontiiAti. 
 
 Malt 157*535 by -46 
 
 7 4 
 
 S 5)1102675 
 
 3) 230535 
 
 43—7 
 90—15 
 
 Molt 47*5ti8& by9M 
 
 9 
 47'57l85 -r— 
 
 337 9099--^37 
 
 370) 
 
 9990—370 
 
 73*51l6 am. 
 
 1. Multiply 93-25 bj*^ 
 
 8. Multiply 809756 by '6 
 
 3. Multiply 68-285714 by 61^75 
 
 4. Multiply 1725-175 by 6-4375 
 
 43-32d§5& nha. 
 
 Am. 30.7516. 
 
 An9. 5-39837. 
 
 Ans. 419l66134l 
 
 Am, 11105-8788313. 
 
 DIVISION OF CIRCULATING DECIMAL& 
 
 I. When the dividend only has a repeater or circulate. 
 
 RuLB. Divide as in finite decimals, but annex the r^eating 
 figures instead of ciphers, in order to carry on the divisiofi. 
 
 II. When the divisor is a repeater or circulate. 
 
 RuLB. Reduce it to a vulj^ar fraction ; then multiply by the 
 denominator and divide by the numerator. 
 
 
 7-5)39-86(5-315 . 
 
 
 Divide 5-37 by 73 
 
 
 375 
 
 
 7 
 
 
 236 
 
 
 66—11 
 
 
 235 
 
 * 
 
 5.37 90—15 
 
 
 116 
 
 
 15 
 
 
 75 
 
 
 11)80.55 
 
 
 416 
 
 
 
 
 375 
 
 
 7-322f ans. 
 
 
 41 
 
 
 
 1. 
 
 Divide 4.19062* by 
 
 37 
 
 Am, -11342. 
 
 3. 
 
 Divide 73-416 by 
 
 6-25 
 
 Am, 11-746. 
 
 3. 
 
 Divide 169-3 by 
 
 0-5 
 
 Am. 3386-6. 
 
 4. 
 
 Divide 315-625 by 
 
 11-53 
 
 Am, 27-3663^9+ 
 
 5. 
 
 Divide 6129.5 by 
 
 •9525 
 
 Am. 6434.8155737+ 
 
 6. 
 
 Divide 379.375 by -35^ 
 
 ' Am, t076-693693H- 
 
^ ifffmiAWBtMrt ixnomk 
 
 MPCWfiliiWIHWi ■IlftOUn 111 TtriAAB AMD DMIIOlJ 
 
 I. What eott 931 owt aogBr, at J6i|V per owtl 
 
 ft. Borrowed X|, and repaid f of a g uiaaa : how nneh' ia 
 itittdae? iliia. 9a. 1-M. 
 
 3. Whether ia £^, or ^^-168135 of greater iwloe T 
 
 An§. Eqdal. 
 
 4. Bought a penknife for j6*225 : how manj shilling! did it 
 eoet me 7 Ant, 4§. 6d. 
 
 5. Bought a hat for JCf , and sold it for JC.875 : whether did 
 I gain or lose* and how much 7 Ant* 2b. 6d. gained. 
 
 ^ 6. Suppose I buy § of a ship, and sell \ of my share : what 
 part have I left 7 y - Am. -j^ 
 
 7. What number divided by 3i of 7, will giro 30 7 
 
 Ant. 455. 
 
 8. A ship owner sold ^ of J of a yessel to one person, and f 
 of f to another person : what part had he remaining 7 
 
 Ant. j|}. 
 
 9. A lady's fortune was | of | of her brother's, whieh waa 
 valued at JC^OOO : what was the lady's fortune 7 
 
 Ant. ;e3100. 
 
 10. What is the greatest common measure oi ^/J^ 7 
 
 Ant. 4 '■ 
 
 II. Bought 3*5 yards of cloth for J62 148. 3d. : what must I 
 give for 37*75 yards 7 Ant. £Zl 10s. l|d. 
 
 13. Bought i of a ship at one time, and i^ of it at another, 
 and being now determined to buy all the ship : required how 
 mueh I have to pay for? Ant. -X. 
 
 13. A person left § of his estate to his eldest son, /| of f of 
 I to his other son, and the rest to his relations ; the eldest son's 
 share was worth £607^ : what was the value of the estate, 
 and what did the youngest son and relations receive 7 
 
 Ant. je911 17s. value ol estate, £227 19s. 3d. to 
 
 youngest son, jC75 19s. 9d. t^ relations. 
 
 14. Jane can spin a certain quantity of yarn in 13 days, and 
 Margaret an equal quantity in 16 days: in what time will it be 
 spun, if both work together ? Ant. 6f days. 
 
 15. Suppose A. can do a piece of work in 10 daya> B. the 
 same in 30 days, and C. in 34 days : in what time will they 
 perform it, all working together? Ant. 6f§ days. 
 
 16. A person having -| of a vessel, sells | of his share for 
 il3l3 : what is the whole vessel worth ? Ant. jC780. 
 
 17. What is the weight of 15f hhds. tobacco, each weighing 
 181 cwt 7 Ant. 386 cwt. 3 qrs. 8| lb. 
 
I f'l «.l> 
 
 m'i; 
 
 n ;• 
 
 ■M 
 
 la. WMvitt laiyardffloth oott, At the rate •IM Midi 
 
 10. Sold lagar «t I0|d. per lb., and gained 7^ per otnt: 
 irksl waa it booglit at per owt.7 Ant, JU i3i. 44. 
 
 M. Sappoae M. hat | of a ihip, and aelli to N. | of bii 
 share, and that N. adls O. ^ ofJiil'pBrt : what ahare of the ihip 
 hat <>. and what part haa M. and N. separately left 7 
 
 An9. O. haa i, M'h i^nd N. ^, 
 91. Beduce | of | of ^ of ^ of y^ to a aimple fraction 7 
 
 Ana. ifj, 
 S9. What 18 the difference between 100' and •001 7 
 
 An$. 99*999. 
 
 33. What number is that from which if you take | of |, and 
 to the remainder add -^ot^ the suHi will be 10 7 
 
 An8. lO^yUr* 
 
 34. A. ean do a piece of work in 6) days, B. can do the 
 iame in 4^ days, and C. in 3^ days : if ^ou set them all at 
 woirk together, in what time will they finish it? 
 
 An$. Ij^fX d^j$. 
 
 35. The diameter of the earth is 7913 miles, and t'le cir- 
 onmference ia 3| times the diameter : if a man of 6 feot in 
 height were to travel round the earth, how many yard» would 
 hif head go farther than his feet? Ans. 134 JArds. 
 
 36. If a wall 571 yards long, 13^ feet high, and 1^ briek 
 thick, cost J6343 15s. building: what will a wall 34f yards 
 k>ng. Hi feet high, and 3^ bricks thick cost 7 
 
 An;< jC308 4s.^^ 
 
 37. Goliah, ihp Philistine, is said to have been €^ cubits 
 high, each cubit 1 foot 7*168 inches English : what was his 
 height in English feet 7 Ans. 10*3836 feet. 
 
 38. What number is that from which if you take 13^ the 
 remainder will be 5f 7 Ana. 19/^. 
 
 39. If the value of ^ of a ship be £921\ : what will | come 
 to7 Ana. £1194 48. 3|d. 
 
 30. If f of -^ of an estate be worth JC107 10s. : required the 
 value of the whole 7 Ana. £4U 13s. lO^d. \ 
 
 91. A gentleman left an estate to his three sons ; the eldest 
 got I of I of it, the second got | of f, and the third jei007^: 
 what was the value of the whole estate, and how much did the 
 fint and second sons receive 7 
 
 Ana. £8039 38. lOid. | value of estate ; let son got 
 
 J65039 lOs. ; the 3nd, J63591 14b. lOid. 4 
 
 "-.. 
 
m" 
 
 aostnom fijf ^^^ipltvAnoii. 
 
 {| 
 
 r etnt: 
 3i.44 
 
 . I of' bii 
 >f the aliip 
 
 idN.i 
 Btiott? 
 In*. 1^. 
 
 99-999. 
 f of I, and 
 
 can do the 
 them all at 
 
 no t«;e cir- 
 6 ftiot ia 
 ardff would 
 34 yardf. 
 
 ad li brick 
 34| yards 
 
 a €i cubiti 
 lat was his 
 )836 feet 
 
 ike 13^ the 
 na. 19^y. 
 
 will i come 
 4 48. S^d. 
 
 required the 
 18. I0id.| 
 
 ; the eldest 
 d jei007^: 
 Mch did the 
 
 son got 
 148.l0id.4 
 
 ^fmr W^jy r Wh»t mwmt Ijj M»« mm0 ^h 
 
 tiffiif pbw tiiimy Undt of Tolffar fraf^lm^ Wl 
 
 0^ 
 
 iTjiiiiii^CB DraetioliT"i}o# ^ai^y Jtinde^^fim^elini^ t 
 
 thtra t JV^htt II 9 proper fraction t What if «n lOipiOMt ft^^- 
 tion 7 uf ti^at doei a compound fraction consist t Wbal ja a 
 eomplei fraction ? How do you reduce fractiona to leas teimsT 
 How do you reduce fractiona to their least termi 7 How do 
 yon reduce an improper fraction to a whole or mixed number 7 
 How do you reduce a mixed fraction to an improper fraction 7 
 How do yon reduce a whole narobct to a fraction of a giTen 
 deitominatpr? IIow do you reduce a compound fraotiou !• a 
 sliiiple fraction^ How do you reduce fractions of ^i^i^nt 
 denominators to others of equal value that have a common one? 
 How do you reduce a complex fraction to a simple one 7 How 
 do yoii reduce fractions from one denominator to another 7 Row 
 do you Induce money* weights and measures, (o a fraction of m 
 given name 7 How do you find the value of a fraction 7 Of 
 twt» ^fen fraeiions, how do ^ou find which has the gNatinr 
 value 7 How do you proceed ih addition of vulgar fraotionti 
 
 How is the openttion in Bubtraetion performed 7 Row do you 
 perform multiplication of vulgar fractions? How do yoii pro* 
 beed in •division of vulgar Irdctiontf 7 What is a decimal mo- 
 tiOAl In decimal fractions is a denominator used 7 How 'then 
 are deeimals distinguished from whcrfe numbers 7 What if a 
 mixed number in decimals 7 Do ciphers on the right handol 
 decimals alter their value? What elSect have ciphers on the 
 left hand with the decimal p')int prefixed 7 What do you ihean 
 by a terminate or finite decimal 7 What are interminate deci- 
 nittlsf How do you add decimal fractions? subtract? mid- 
 tiply? divide? How do you reduce a vulgrar fraction to a 
 decimal fraction 7 How do you reduce a decimal fraction to a 
 vulgar fraction 7 How do you reduce numbers of a Ipwer name 
 to the deqimal of a higher? How do you find the value of a 
 decimal of a given integer? Is thei^ not an easy rule, for prac.; 
 tical use, by which you can, mentally, reduce shiHrngB, pence 
 and farthings, to the decimal of a i7? Repeat it. Repeat the 
 eonverse rule for mentally finding the value of the decimal of a 
 £1 Wliat is a repeatiA|f or circulating decimal? What is a 
 single repeater? What is a compound repeater or circulate 7 
 What is a mixed repeater? How do you reduce a single or 
 eompound repeater to a vulgar fraction ? How do you reduce 
 k mixed repeater to a vulgar fraction ? How do you add single 
 repeating decimals 7 How do you add corppound repeaters or 
 circulate ? How do you subtract single repeaters 7 How do 
 you subtrs^t compound repeaters qj; pir^^Jates ? How do yeu^ 
 
ii ft iMmMr or cirolil^ie t How do yoQ difldi wbdn, tfi0 iU?i- 
 dand lui i| repeater or eiroolate t How do fo^i, difide wImb Umt 
 df^Hi9^,ia a, repeater or ciroulate? • 
 
 i 
 
 PART V. 
 
 *9¥f« 
 
 EXCHANGE. 
 
 Bxehangl^ it the method of finding how maeh of the money 
 of on^ douiitry is equal in valae to anypropoaed ium of tkte 
 mon^ of ahdiqer country. 
 
 ^^e Par ofkxehange is the intrinsic value of the money of 
 oiio naMoii» compared, with that of another nation, which is 
 estimated by the quantity of pure gold or silyerp^ 
 
 The Course of Exehangt is the current Talne allowed for 
 the money of one country when reduced to the money of^, any 
 o^ber country. This is seldom at par, but is continuqdly vary- 
 ing according to the circumstances of trade. 
 
 Agio is the difference between bank and current money, and 
 also between the intrinsic, and circulating value of foreign coina. 
 
 Uoanee \a the usual tithe allowed by merchants and bankem 
 to pay bills of ezehange. 
 
 '^^ayoof Orace, are the days allowed for paying bills after 
 their tei^m' is expired. 
 
 Note* A^l calculations, in Exchange may be performed by Jt^r^- 
 poidpn, , |ii)4 oi'too,,!^, <E)ractice. 
 
 HOLLAND. 
 
 Accounts are kept in florins or guilders, stivers and penniogif. 
 
 There are two kinds of money in Holland, viz./ ftanco and 
 curreiB^y. Ban6o is more valuable than currency^ the diffo' 
 rence is (Silled agjot and varies from 9 to 5 per cent. 
 
 Exchange with Britain varies from 348. to 37s. gross or 
 Flemish per ^ sterling. Usance 30 days after date* and 6 days 
 of grace. 
 
 16 pennings, or dd: Flem. = 1 stiver. 
 6 stivers, or l2d. Fl. s 1 shilling Flemish. 
 30 stivers,' or 3b. 4d. FI. =s 1 guilder or florin. 
 SJ guilders^ or 8s. 4d. Fl. =3= 1 rixdollar. 
 " Dgmlders, or20s. FL = 1 pound Flemiah. 
 
 To 'reduce banco into corrency, and the contrary^ My, 
 
1 1 
 
 mm 
 
 iQitpir 
 
 he money 
 linbf tbe 
 
 money of 
 which it 
 
 llawo4 for 
 ley of^.any 
 wOly vary- 
 
 iOBey» «nd 
 eign ooinf. 
 
 id bankers 
 
 bUls after 
 
 ed by Pt(^ 
 
 penniogflf. 
 
 banco and 
 *, thediffi?- 
 
 I. grosi or 
 and 6 days 
 
 Ornish, 
 lorin. 
 
 nieb 
 
 ^;10k InpMie A. hae i of a iliipi Mttf idle ip V. } of hie 
 Mi§t and 9. lelli i of lue ihare tdQ. : reqaired€;»iluhit,«iid 
 
 WlMilpartA. aadB. hadleflT ■ .' '■ -^ 
 
 ilnt. C.*e ihare -^ ; A. hae | and B. fg left! 
 93. A bankrupts eflbeta ankbtint to } of hie debta: whi^ ia 
 that per pound t Am. 12b. per JP. 
 
 S4b DiTide JC78f among foar men and two womeoi and gif e 
 ^«ach of the women | of a man> ehare. 
 
 Aiu. A man'e ehare J616 16i., a Woman's £5 12e. 
 
 35. If 248 mani in 5^ dajs of 11 houie eaeb» dig a trench 
 of 7 degrees of hardneie, 232^^ yarda long^ 3} wide,, and 2^ 
 deep : in how many daye, of 9 Houra long, wilt 24 men dig a 
 trench of 4 degrees of hardneei, 337^ yards long, 5} wide, and 
 3^ deep 7 ^^n^. 132 dayt. 
 
 36. A person left ) of his property to A.,* ^ to B., | to C, 
 
 Sy to D., ^\f to E., ^ to F., and the rest, which was jCdOO, to 
 la executor: what was the value of the whole property, and of 
 eaeh person's share 7 
 
 Ans. Value of property jeiO,000 ; A.'s share £4000, D.'s 
 £3000^ C.'s JC1230, D.'s £500, £.'s JC250, V*.,8 je200. 
 
 37. Bought i8f ewt. sugar, at £4'^ per owt., aidd' aold it at 
 Hid. per lb. : what was gained or lost on it? )" 
 
 Ana. jCl 9 lis. l^d. gained. 
 
 38. What number ie that from which if you take 4, the 
 remainder will be ^7 Ans. ||. 
 
 '39. What is the interest of £456^, for 4| years, at 4i per 
 cent 7 Afl«. J6a9 le*. Id.^,. 
 
 ^.' Four men, A.6.C ^ , gut a present of a guinea, of which 
 A. claims ^, B.,|, C. i, D. }, but they find it too little: it is 
 required, therefore, their shares of it in the above proportion. 
 
 ilns. A.'s share 83. 2d. ^1 B.'s 5s. Sd. -j^, C.'s 4s. Id. ^y 
 
 D.'s '38. 3d.^ 
 
 41. B. can perforin a piece of work in 9 hours, Cin 8^, and 
 D. in 6} hours: in what time will they perfbrm it all working 
 together? - 4}i«. 2||| hours. 
 
 42. -There is a mast oz pole, 9 of its length stands in the 
 ground, 12 feet of it in the water, and | of itsi length in the air 
 or above water : what is its whole length? , , Ana. ^16 feet 
 
 •0. A young man received JC310, which was } of his elder 
 blather's portion ; how 3 times the elder brother's portion was 
 I of Uie father's estate: required the value of. his estate. 
 " - '; ' ^n*. £1890. 
 
 44.' Wbat fraction is that to which if jou add J the BUm 
 wmii^lt ilne. JJ. 
 
171 of 9} Hours long, will ^ f;iien!l^|ii(4 jmoUwf^'^ 
 
 ■1: J 
 
 i 
 
 S'?ii ;;i 
 
 md to B* : nM PAI^^ of the in89rance will n^k partft0 reo«?e? 
 T^^ "^ ilii#/B.i^^400.C.4;6(H>,p.;^ 
 
 11^ A *^|J2.PJ|ff <>i>^ ^^ ift^8t'4i 7®^!^ B90* iit;4| per cent, 
 iMQ^tf ^ *t$ChrY : wl>M was the prino^ 
 
 i4fi», ;6^A^ 
 
 .4i* th^ ce^t ofH of 1^ meadow wai) £9 I9t^ : wNt wUilfO 
 til M^ of I of ^ at that rate 7 4m. Xi Hs. Ii4.r^ ;* 
 
 4i» ir^7i yards of cloth, |i yard wide, cpst JCIO lAt. 4|t : 
 i^bm 9^ 7| y wrdii «ost vrlken only JJ yard wide 1 
 
 S^, Bk 0. jmil D. working together, can $nifh a pii|e%iif 
 worii in '8 days, which fi. can do by himself ii| 34 dayst «^/€l» 
 iaiUfti lp what time cotdd ]>. do it ? 4a«. 90} days, 
 
 61* "XN^ QiOBf B< ^> «nd 6y* entered intio company ; E. 
 jiMJ^liMNlclila fbfl^re of the wtock for 4 montlip, and elaitfMd ) 
 of tlw profits, F. eonlbued hi8;liwr,9 moiith«« Cr. oontloQdd kit 
 sto^ of 46559i for 3 moa|hs, and received | of the gain:, 
 ^l^j^^g. and F.> stock.., 4nf. |J.*« J6440, 1.!f 4B39ai|. 
 
 f, 99i|qx>se a wolf could devour a sheep in an home, a ^pw 
 honrrMd « lion in | hour; and: that thetwoll etftilO 
 imiiutes hr liimselfj after which the tiger arrives and eat9a)0og 
 wsHil li^,r^ 'minutes longer, then the lion aririvea, Aaid all three 
 Mi Ui^Dther: reqiiired the time in wbich the sheep w^l \f^ 
 domii^ r 4ii». 2l|min^*H•inJ^^^^^^ 
 
 5i*, T#o Arabians sat down to dinner ; one had ^ loaves, 
 ifttd i^ other 3 : a stranger passing by desired permission to 
 ll Ijjfifh them, to whieji ^hey af^reed. This pa^y h&fing 
 
 ^Ifih this the 4tfair was referred to a inagiftrat^, jwlio.'ga 
 >iNti»r judgment. Let the owfiei' of tno^'foafcs h 
 ^iB^woA the own^r of 4he 3 ^oi|re«i 1; Wa^ thiii dectstoir 
 
 -Ani. It watj 
 
 ki\ 
 
 
 ;^^-;Sfe&i?^ 
 
 -V'' 
 
 
 €' 
 
Ab)^ Iq dr»«i0u£ bills of excbanra on Sp«n, it it oprnd to liiiirt 
 Iv Jlov W|^Pl» »Mwf in 93P reals TdlQm Mel 
 
 exebanKe 39d.t 4««.M7»^i*«e< 
 
 3. ' I?i J6867 8f. 6d. sterling : jbq^ mftny reals velkNi,^» 
 
 lBa# m^ #tfir% ill i^ tt^ pkUi, dx^iliL..- 
 
 5. How many poands sterling are there hi %4 
 ezehange49d.perpefldi^ itnt. J6555 lea 
 
 Ill fWiwai, ai^Q^^tf areijippt v^ 1^^ 
 
 Baelia^iie tritb Britain, 60d. to tdd. per m\h^^^m'&^ 
 liifniteaO 4i$fmmk»r sigllt^ iifed 6 dayawf gsaoei v i ": 
 l$0(^ i^iisfr 1 aoilree. I 4800 rees s= 1 mmia^"^^'^ 
 4S»tm±^l4^tmMy ) (SiidOieeMiiijiiliiMk ^^ 
 
 4 IMu^ ^^<^ ,F*^WW^ m weau ii^qL«teriifig jioia^ 
 «ie{Mm«^ip«r^kree. 3m. jeste l!is!t|l\f^n. 
 
 ^ J T'"' A^* "^ywee* 500, reasi ]i^9iiv much staff^.«ii«fia|ise 
 50<|^fjip niilree? . ilM. £190 is. t4 - 
 
 ezdlimiM 014 |i«r inike#7 An«. 7998 lii. 55^||. 
 
 #. 3tk«^is tba im'mm vi^ jttf 4 joaniieii «xekiMri&jit pir, 
 orjii^^M-V. An», sSfiflm, , 
 
 6. W.bat is the intrinsic Yalue of a inoid<|n;. exchange at par, 
 ofSs.Tid.? ^ ^ Jilt. 27^ il^^^ 
 
 ^^^s'H^I^ J^M^tnvrihed ii^0 Hl)^ an^ #^ 
 y^ W itiiHinAMtaliUotUt ttfid Md}»«i<t tofk^k^tfia 
 ipidQalili than 4he latter in the ratio of S4 tP^ 
 Sir tlb-liittil<^ ibi exchange ftiOM^tiiF 
 
 ^■il: 
 
;ir $ 
 
 % • iii; 
 
 •y- 
 
 ■' m 
 
 ■, I 
 
 ■:^* 
 
 ycp! 
 
 :ti, 'i 
 
 Vaniee ekeha^ by the ^iliba t^i##f 6^ lirt. 
 
 Leghorn eiehaiijfek 67 tl\e piat^m 6.Hi^. 
 Floraiied^zdhaDges 1>7 the dtfol^of Tf^^l^^^^^ 
 
 ^TlfA d^cai, pezza, piastrei 4^e., are each (|hi(^04 into 30 Qoldif 
 attd tinofie into |2 denari, in the same niMHittrrM the lira,|iipneyv 
 Usance 9 monUis after date, and no days 01 grace. ^ \ 
 
 'Ai'Ib»ini9, accounts are kdpt in scudi ot crowns, jlulis or 
 paplif Ei(chattg6 with Britain by the seodo, for a tari^Ble 
 ndio^her of jtencej p&r 34.59 pence. Usance 3 days after 
 acceptance, and no days of grace. 
 
 Ai Naples, acconnts are kept in dueats, carlins, and grains. 
 Ezcluinge with Britain by the jducato di regno,' for a y^riable 
 non^r of pence; par 44 pence. Usance 3 monuis after date, 
 a^idBxIaysgrace. r,i,„. 
 
 . u 10 grani = 1 carlino* 
 
 10 ca^Hni == 1 ducato. ^ 
 
 12 carHni := 1 scudo. \ 
 
 1 How much sterling in 7860 ducats bainco of Veni6e, 
 exchange 52d. ? iin«^ £1703 steri 
 
 2. How many .ducats in j02014 lOs., exchange ' .51d. peir 
 ducat? 4««' 9480 ducats. 
 
 3. In 47J368 pezze of Genoa : how much sterling* exchange 
 51|d.t iliw. £10,321 10s. 9d. ster. 
 
 41 In 10,321 10s. 9d. sterling: how many pezze, exchange 
 51|d.T ■ Ans. 47,868 pezze. 
 
 ' 5i How many lire of Leghorn in JC665 2s. 6d;: exchange 
 61d:? il«». 18,780 lires. 
 
 6i How many lire of Florence in £132 10s. 6d. : exchange 
 62d.? , V iin«. 3847 lires 10 sdldi. 
 
 7. How much sterling in 1102 ducats of Naples, e»^hange 
 3s. 4d. 7 An». £183 13s. 4d.^Ster. 
 
 8. Reduce £548 14s. 6d. sterling intd dil'cats ; exchange 4s. 
 perduest; yln«. 2743| dtteats. 
 
 V DENMARK AND NORWAY. ,7 v^ 
 
 . lit Denmark and Norway accounts are kept in riz>dollars, 
 marcs and skillings., Exchange vvith Britain from 4 t^ 5 lix- 
 doliars per £ ; par 4s. 9.67. Usance 60 days after sighty md 
 10 idays of grace. i 
 
 Ij^.ifcillinga :;= 1 niarc I 4 marcs = 1 ort^ 
 6 marcs* as 1 riz-dollar, | 11 marcs :;i; Jlduoftt^ 
 
 20 
 t 
 
 32i 
 33i 
 
, M 4#i^iioa,Lio$.r;h bi:h> : : hum t mmm*-ri .4 
 
 \ Ai!^'4* >po : I'OO : : owrtney : buMto. 
 
 1. How many guUden .ourt jat in ^ 49,750^ jn^^em b«neo, 
 agio4|7 4IW. $l*Qe^giiil4tiiu. 
 
 % How many guilders banco in 7864 gunden cairetit) agio 
 2i ? Am. 7690 M} gai. banco. 
 
 3. How much sterling in 78^6 guilders banco, extifapnge 
 34)1. 6d. Jlem. pC^ je sterlifig ? Ana. ie758 Ip. 4di tf 9^- 
 
 4. How many guilden in J&I850 sterling, exchange 3^1. 6(£? 
 --':- '^'^ ;:-r;ni i^!^ ii:,. jln»; 53,107i't«tel», , 
 
 5/ Ib £100 sterling, how many stiteni^ ekch^ge 36ik 6d. 
 Flem. iior £ BterEng? Mti*. 2Iv900 stivers. 
 
 6. ; Britain draws on Amsterdam for £464 15s. sterlinV: how 
 many pounds Flemish will pay the draft, exchange 35s. 44. 
 Flemisli per £ bteriing'T - Ana. £821 Is. 2d. Flem. 
 
 7. In £7968 10s. Flemish: how much steriing, exchange 
 34s. 8d. ? Ana. £4597 4s. 2|d. A ster. 
 
 8. Britain remits Amsterdam 4896 guilders, 15 stivers: 
 how much sterling will pay the bill| exchaiige 35s. 4d.? 
 
 ii]i«. £461 19s. l|d.|| ster. 
 
 ' .'".:' GERMANY. ^ ' '' ^V" . 
 
 JStSMurgh, like Holland, has two kinds of money, banco 
 and current, the agio between which varies froitn 20 to 25 per 
 ceiiti' Bills of exchange are valued and paid^in banco; and 
 exchanges are transacted by the pound Flemish. Aeciouiils 
 ar^ generally kept in marks and schillings. Usance 30 days 
 after date^ and 12 days of grace. 
 
 ' ^ phennings, 
 
 ' 12 phennings, or 2d. Fl. 
 
 6 schillings, or 12d. Fl. 
 
 16 schillings, or 2s. 8d. Fl. = 1 mark. 
 
 2 inarks, or 5s. 4d. Fl. = 1 dollar of exchange. 
 
 3 marks, orSs. Fl. 
 7i marks, or 20s. FL 
 
 1. How many dollars banco in 865 dollars currency, agio 
 20 per cent? Ana. $720 j- banco. 
 
 2. How much sterling in 8347 marks banco, exchange 
 32s^ 2d. per £ sterling? Ana. £691 19s. 7d. ^ 
 
 Sf How many marks banco in £'9648 sterling, exchange 
 33(^I«0ck? iiii«. 122,^9 markf.^^ 
 
 4,.IIowmuch sterltng^money fU 4173 marks 8 iBchilUn'ls 
 hiiie9, exchange 328. 2d.Tlem. banco per £ st^lipg? 
 
 iln#. £345^98:^ 
 
 = 1 penny Flemish. 
 = 1 schilling. 
 = 1 schiHlng Flem. 
 
 =: 1 rixdoUar. 
 
 = ^ pound Fiendish. 
 
V 
 
 i 
 
 [ !■ f 
 
 \ u" 
 
 il I 
 
 
 i! 
 
 M 
 I'l I I'l 
 
 .ill 1 
 
 I'll tl 
 
 ^4^ III iig(!ir^^^ 
 
 ' Jillt. 4SrHyi.'iliia. St. 8a. 
 
 >#' BriMM ii«Aiil| : h<m mw^ tku^aat (if flortii li t^al 
 t»«f MMiii iMft VHMollar is eqatil to 59*485 penee «lif«IMti) 
 
 Js-RANCE. 
 
 .|)i ftnuic^, atcoM^ lept in fraodi and cenfinifi; and 
 
 fafthaHMMr wili» Britain about 24 francs per X sterling, or 
 #14 psE FfiMb crown. Usance 30 dajs after date,^ and 10 
 di^ ǣ gfmn^ Pat with Britain is 23 iJwMa 23^ cent* tȣ 
 
 itamos* 
 
 Otd^ coining 
 
 ilid«Brdra SB X sou. 
 
 9^soiia ; ss 1 liivf* 
 
 -^Ihrrei' ^ 1 ecn or en>wo» 
 
 SS Eirea or 6 crowna = 1 Ionia. 
 
 Neir eouiagai ' ' | ' 
 
 ^ llO^tfMiea =s 1 deeime. I 
 
 10 decimes or 100 CWilJmBa =s 1 franc. 
 24franoa = 1 Napcdeon or l^pi^ 
 
 ^Dfanoa - = IM livres. '^ - 
 
 1.. Ho# flMiob steHitig in 480 ttvrei^ eaekafng* ^f^ steHbig 
 ^KMliehMOWiit Ang, £Si»6ai9A, 
 
 %" Haw Much Fntich mcmj in £9B9» 1m> 4di atarliot, 
 ezehaDg^e S4 francs 75 cents, pet j6 steflintf 
 
 An8. 59384 francs 33^ cents. 
 
 3. In J05OO sHirKng t how man|r Uvre|i» •zchange IH francs 
 per J6stitrtim1f Ana. 12150 livres. 
 
 4. How manjr liipres in i£893- Ss^ sierlingK. exahapge 24 
 fine» 25 eeats per S sterltag.? An9^ 21 664 Hw* 95> cents. 
 
 5.' In £lOiHh iMatliBg : bow mUny firanes, enhifiniiife at par 7 
 
 Ans. 2323^ fimncs. 
 6. How many Uvres in 4873 francs 56 cents? 
 
 Ana. 4934 livres 47^ cen^a, 
 
 • I^PAIN. 
 
 ill %>aiA, aeebtthti ard kept in reals and ttihtn^edk Miiiiy 
 il oiitiitgiifShed into vellon, or copper tiioney, and oM'^hte^e. 
 old iitver ; in the lajlt of which exchanges arc transacU^^f liijpfite 
 Idttay of ezcbaiii^e. Vellon bears to old plate li cobiliint(%^ 
 of 17 to 32 : (htia, 32 reals tdrob=17 miB pltti^t tMi«ii9 
 da^ «flfl^ dato, add 14 days of grace. y 
 
IB'FvBWiyiTlMSk JEf«WJWWJf|j JMIBWW MV MBiyiSnQf IIM 
 
 dollif* fie Hlfoftti 74 ^ Mirt«Mby ; or £5 eurrencjr equal to M 
 
 «aNMe^f< ^ £1$, eummeT' tqusl to iC9 Morliti|. In- Ikfath 
 Carolina and Georgia the dollar is worib 4ft M. tMnalMyfm 
 JS6 MMitBCf a^Mti i« J697 aieriinis) 
 
 1. Redocc 891 dollars 90 cents to Mtfrlflltf; inMM^I HM 
 6xtluuift« iMiiiif at p&n or 4a. 6d. ttitrMg pef dollar. 
 
 iina. i30&]3«i«ftd.| 
 
 3. Reduce JBSM^ 13s. 6^ } steiHnf^to Aitieiiean Stataa 
 mooagr, at pai^ Ana: 891 dollars 90 centa. 
 
 3h lUduce 9U1 dollars 35 oenta to sterlinf i eioliMlie # 9 
 pel Mntb aWve ^t or at a premium of 3 pev oont 
 
 An 100 : 103 : : 54d. : 5&08 penoe. 
 
 As 100 centa : 55.CB : : 314135 cents : £4*ji 8s. 4d. ^ ajM. 
 
 4. Itedaee £4til 8b» 4d»:^. sterling to tfntted l^iatea vum^t 
 at 3 par cant, above par. 
 
 Aa db^«-46i^ paooe : 100 centa > : 117940.05 pe«aa a 
 
 3141 dollars 35 eenlft. ana. 
 
 5. Reduce 1833 dollars 35 cents to sterling; eiilMilige aft 9 
 fltr(tm^ uiider par, or at a diacottttt of 3 per oern. 
 
 Ittal:l00::54:^» 
 
 6. lleduee jEM03 Ss. Od. sterling, to American United Statea 
 numey ; ezcbauge at 3 per cent, under par. 
 
 An9. 1833 dollars 35 cents. * 
 
 7. How much sterling in 4S1300 IQs. Virginian currency > 
 ezfibaiige at JC133 6s. 8d. currency per £100 sterling 7 
 
 Ans. jedOO ^78. 6d. 
 
 8. Iteddee J£900 ta. 6d. sterling to Virginian curreUtfy ; 
 ezotiango at jCi33| currency per JCIOO sterling. 
 
 Ana, Xi^OO lOs. 
 j^pie. ^ee Appendix No 3. 
 
 BRITISH NORTH AMERICA. 
 
 Ill tfte British pftsscssions of North America, aeeouutaare 
 |e|A;ill JkMtnds, shillings and pence, Halifax currency. 
 
 %bi ratio of currency to sterling is ^ ; that Is, JG90 sferlliig 
 lifn agual to XlOO currency. Bills on London g<^neriilly selt^ at 
 wpKBttOm* 
 
 ^i. in X800 Halifax eurrenrcy: how much sterling, exchange 
 at par? Xra#. JC730 sterling. 
 
 /( 
 
I 1.1 
 
 'i i 
 
 Si Rednee J6500 CaiHtdian eniteiioy to itarUng ; ezoSiiuige 
 it 3 f«r ^t. above |m^, or at a pren^ium of 2 pep 9Cp^ , 
 
 ld0:102 ;i ^ : AVir then ^1 pw. r^e,^ •!«. rVJeSOO 
 
 4. Reduce JC459 ■terling to Canadian correnoy ; ezehan|^ at 
 S per eeat above par. ^ 
 
 £^^ 8ter. : £1 ear. : : JM59 ster. : v£500'Oiir. apii. 
 
 5. HoM^ nraeh sterling in JCIOOO Canadian cur.; exchange 
 at 1 per cent, bdow par, or 1 per cent, diseoiint ? 
 
 > * * Atu. JBSSlyJj Iter. 
 
 6. Reduce jCSdlfff sterling to Canadian currency ; exchange 
 At 1 per cent, below par.- iln«. J61000!<iCanadian cur. 
 
 EA9T INDIES ANi> Cil^NTON. ;^ - 
 
 Hie princijpal money of account in India ie the current rupejt 
 to which real coins are reduced before they ardentiered into 
 books of accounts. This reduction is performed by ad<|&i]gr to 
 the specie a certain per centage called the bMB, which) variea 
 according to the value of the coins, and also according to the 
 rate of exchange. 
 
 The current rupee is considered as the standard by which all 
 real rupees must be regulated and valued : for, bein| an imagi- 
 nary money, it. cannot be altered or counterfeited. 
 
 Ai Calcuhd accounts are kept in current rupees, annas and 
 
 pica^"^.--' ■■■■' ' ''" '^^'^ '''"' "' 
 
 13 current pice := 1 current anna. 
 
 16 current annas = 1 current rupee. 
 
 100 Sicca rupees == 116 current rupees. ^ 
 
 The Ea9t Indja Company, however, keep their acobUli^U in ' 
 sicca rupees, annas and pice; which bear a batta of 16 per 
 cent against current rdpees, aniias and pice ; and thek public 
 and financial statements, which are submitted to parliameibt, 
 eaeh sum of sicca rupees is reduced to current rupees by add- 
 ing to it ibis batta, and the current rupee is then reckoned at 
 3s. sterling. ' j 
 
 /The coins which are struck at the Calcutta mint are sicca 
 rupees, also callGd silver rupees ; and gold mqb^s,.wl#b are ' 
 sometimes called gold rupees ; 16 of the former are by regala- 
 tion tp pass for on«) of the Jatter? ,, 
 
 M Madras accounts are kept in star pagodas, fanam9 andcisb. 
 
 80 cash = 1 ianamf , ;^>r. " ^ 
 
 42fanams =; 1 star pagoda. , 
 
 
 ill 1 1 
 
'*, ezoiuuige 
 eiit, ,, I 
 
 «f. 3^ J6600 
 dzehanl^it 
 
 .; ezehange 
 
 f ; exchange 
 idian our. 
 
 irrentruoejt 
 entisred into 
 >7 Bd<|i!D|r to 
 ivhioll»viriea 
 rding to the 
 
 by which all 
 ig an imagi- 
 
 1} annas and 
 
 acodiitt^s in 
 
 a of 16 per 
 
 their pttblic 
 
 parliameiit, 
 
 >ee8 bj add- 
 
 reckoned at 
 
 nt are sicca 
 ■,. whMsIl 9re 
 e by regala- 
 
 009 and «|ib- 
 
 1. In J66780 iltrliBff^: 'kfrn Mlany lix^Mait. hiwImibH 4^1 
 
 Aim. 80,510 riz-doUara. 
 9. In^ 8964 zUf dottvi 9 &>«»?• S^uDings : Jwwjpidi pttfw 
 Hog, ezekfuige 41? .iipt. #18$4 14s. 1K|| i 
 
 _ipf . ^duce ir48d ateiling into riz-doilars cnrtanc^r^zolM^nftt 
 
 3i. C^/per riz-doUar. (r iint. 2742f r)uc-d(|U«n* i^ 
 
 4. How nittoh sterling nu»ney jn 1000 marcs ; ezehange »{ 
 4s.9d.pernz-^olIar? An*. X34 14s. 5id. f 
 
 PRUSSIA. 
 In Prossia and Poland accounts ara kept in Polish riz-dollars 
 ind grosohen. / 
 
 13 pfenings = I grosehe. 
 -'-■' 24 grosohen = 1 riz-dollur. 
 
 30 groschen =3 1 florin. « 
 
 In Dantzick 18 pfenings = 1 grosehe. 
 
 Exchange with Britain at so many riz-doUars per £ s^er.' 
 
 1.^ How much Prussian money in £516 sterling ; ezehaiige 
 6i riz-dollars ? < iiinff. 3600 riz-doDars. 
 
 dv In 2935 riz-dollars Prussian: how much sterling money, 
 exchange 6^ riz-doUars ? f iim. je450'ster. 
 
 RUSSIA. 
 
 In Russia accounts are kept in rubles and copecs. Ezehapge 
 with Britain by the ruble. Usance 3 months after di\te,,and 10 
 days of grace. 
 
 >!_ 100 copecs =: 1 ruble. 
 
 1^ What is the value of ,1636 rubles drawn^on Lcndon, 
 exchange 4s. S^d. ? Ana, £364 13s. lOd. 
 
 2. Reduce X763 sterling into rubles $ exchange 3s. 4d. per 
 rable. i^i - iln«. ^78 rubles. ^ 
 
 , SWEDEN. 
 
 I? Sweden, ezcnanges are computed in riz-dbllars, skillings 
 and fenningSr by ^ivmg u. variAbJe number of rix-dollarsjfof 
 £1 sterling. Tlu) intrinsic value of the lix-dollar is 57.83d* 
 sterling, and the ,par of ezehange 4 rix-doliars 7 skillings pej 
 £ sterling. >« ' 
 
 12 fennings = 1 shilling. 
 
 48 skillings = 1 riz-dollar. 
 
 1. Reduce 4963 rix-dollara 13 skillings, Swedish money, to 
 sterling ; exchange at 4 rix-dollars 34 skillings per £ sterling. 
 
 An9. £1103 18s. lOid. f 
 3^ In £1102 18s. lO^d. I sterling: how much Swedish 
 iQoney, exchange at 4| rix-dol!ars per £ sterling ? 
 
 An8. 4963 riz-dollara 12 shillings. 
 
 I 
 
 ',^:^'^l 
 
 # 
 
iy I i, 
 
 i'i ^' 
 
 IfHtmthWkfk kitot ^ $H the EngUfh WmI Iii4% filiMidft in 
 
 in iriljil^ in kn ilk« }lil«b^ except ^niaica» whett tb^.tMti«6] 
 ItiMk^. tfr Mtotl)^ HutioS'; thiit ti, J&7 J|«ttiiiiiM bttrrattMt 
 ire i^ttiil Ui J6^ iterli^; X140 curretijcy aM| ^aQUl tjl^ iCIdV 
 i^Aimp The Simkiiifi^Har ii th^ t>Hh(!l|>«jl M «iy6«il^iii| 
 in il]« Wcft Invito, ihd it seeme to be the iUndtrd hf #hiel 
 the valoe of all other inoni«t ii'tto|p|lkted. When the carrenoy 
 m m J6I4QI t» iiUM) sterlini^^ ii pr^sjiea for 6i. AiL} andiatlief 
 eoina in proportion, tn Jamaica, billa on Londoa haf«< b^ 
 fometitnea at a premtiinp of 20t ;per Cjiini. above the Ugtl 
 exchange, and theyi ate addbna under 10. Dollars occasionidlj 
 hear a premium of 3. or 4 pdr cent 
 
 1. In i;960 l6». Jamal<$a eutitiitfi hb# Miielt H^terlinf, 
 exchange M40 ppt Mm hurting 1 Aim. £S&i la. &|d 
 
 3% Seduce d^6 1% i^|d. alcfling tn, i|a«»«Mi» iKVPeoioy; 
 exdmnge i5ll4A ^nrrenity per £100 aterlinir. 
 
 4iit4^ i^^JM)ii «liriKne](< 
 
 3f- IMufie 4St78 16a. 4d. currency t<»it9rl»ngi} e«chiing»i( 
 £166 currency per JCIOO 8terling> An: £469 3ii* 4d. 
 
 4. Reduce JC469 3s. 4d. sterling to currency ; exch^ngi^ at 
 41^96 linrteney pei^ £100 ateHitig. An^ lBtl% l^^ 
 
 i UNITED STATES OF AMERICA^wn 1 
 
 In the United Statelf^ account* iir6 Ik^t in dollars, dimei 
 sad cents ^.«Qil in 8«ai^ parti< iii ponndsi shillings ami pence, 
 'Cuitencjj : ■ :j,„v '. ■ , 
 
 Etchikttge*iNlbr.mpnt«d In dnilats iih^c«nt»; thi6 pi^bc^g 
 4 d^llttW 44,«enla per £ sterling, or 4s. 6d. per dollar. 
 
 The exchange with London is either at psr, or at so mucli 
 Mr d^nti abbve nr belHw par, aciSOrding td Ih^ balahee df^ trtfde. 
 The gold coins of the United States are e^glesi^ half Mgtei intd 
 quartiet eagleirt; the e^i^rle bein>^ of the talu<§ of 10 doNarik 
 The silver coins are doHars, half ddllars, quarttf^ ddHarsj diiiMi 
 or tenths of dollars, and half dimes ; a cent is the only tiOppel 
 coin. 
 
 10 cents CS3 1 dime* 
 
 \ - 10 dimes, or 100 eeiils as 1 dollar (4s. €d^ slttr.) . 
 
 |if 10 dollars 3=; 1 eagle^ .a. 
 
 ^ Th<i 'currcsnt value of the dollar varies considerably in.4^- 
 rent Stiites. in the New England States, Vir|rima> KiMiHaeiy, 
 aiid Tennessee, the (joflaf irife»fth 6s. iuftettOjr) OfJE^iftttr* 
 reneyt equal fd £3 sterling. -< \' . ^ 
 
IhtaixdlNre nto on their \9t\ Jiand. OpnnM nr ||M( lim>mltt$ 
 of tha ■implcf, so that ^ne lept than the niiJiliira mim ihMllW 
 •Imra |t|Mia4 wiib pne that ia groataiv Wri^ the differanoe 
 bitwtxt the ifiiztara rata ant) that of eachjpf %ht simpiHSff^ 
 ^ta to that rata vith which it ia |infc<)d. Thpae dif^Miiq«% or 
 iheir aam^ if mora than una* will l^w iiie qftanjiilieil %%J^ I^Hlfl 
 oppoaite to which they atand. 
 
 How much sugar, a,t 4d. 6d. and 9d. per !)>•> muat be miied 
 together, that the icojhi|x>8ition niaj^ ha w^flh $d. per lb. 7 
 
 AKawsm. 
 r 4^ 1 Ih. at 4 =28 4 
 
 «J 6i • 1 lb. at 6 =3 6 : ^ 
 
 e 9i-i44Sts:6 lU at 9 » 54 
 
 8 
 
 )64(8d.praot 
 64 
 
 1. How niQch tea at Gb. and 4m, Gd. per lb. .mnat be mixed 
 (Qg*^*^ ^ ^^^ '^ cotQppsitiiQPi wforl^h d>- $<i« I^T lb. 7 , ^ 
 ii^ii^ I ibu at 68^#nd i llv a|,4«. 6d. or mnj q«iiNI«Mef 
 
 in Ibei Bawei pf^lHM^ff^ 
 
 3. How mueh wihe at 4d. 5a. 6e. and da. miiftlbaiiHii^d 
 logathas, thai the compdaition may be worth 78.7 
 
 Ana. 6 gal. at 88., 1 gat of tiia rdat 
 
 Note I. Whtinthe composition is KiriitWd to a'«iertaiii quantity, 
 mji Aa ithe aiirh of tlhe quentities. found &8«bove,.it/i9,i|)e4;ipfen 
 c|uaiiittty, ^0 ia aaebof tbe quai^tijitcra, found to the required qaaiitity 
 of each. 
 
 3. flow 'mtich brandy, at 48. 5s. and 68. per galldiDi, inairba 
 mixed together to fprm a compoaifion of 24 gallona^ wortb 
 5s.6d*7 -^na. 16 at 6s., 4 at the reat 
 
 4. liiiwfnuch anuflT, at 48.. 68. and 98. peillb.. muat lik miked 
 tf^thec to. |6rm a oon^poaition ^ 4Qih.* worth Ta.- per lb. ? 
 
 4ita> SO at 98.^ 10 at the reat 
 
 l^l^'S. Wfecn oneof the simplwi is liniited^ say, As' t||o Q|ianitity 
 <^ Hat •8ih^'<>l*', found i>y t^e mutliod of linking, i^ to il^limit^ 
 qiiaM(liy,*8r> are th^ Offcer quanttiics found (o the'ieqtdr^ '||uantity 
 ef-iiaeH* 
 
 5. How mach wine, ^t 4^. jSs. a^d 7s. per gallon, must be 
 Wised with 6 gallons, ict ^. pdr gaitdn, that the mijltire may 
 baww«l»fi»6it^p«pfatkMrit ?^ 
 

 :• :!' :i- 
 
 ■'im 
 
 XN¥6lVtl^^ 
 
 «. ii9Wiil«ibh%rtiidj|^it5f;;5i.'6d.iild^/|^^^^^ 
 %iMuMMI wUh t griltmi kt 4f. per galloo, thtt the «sttif*tiM| 
 ■M^'be werth 5f. 4d. per fftllont 
 
 Ant. 9 at 4f.t 6 et 6f ., 19 At 5i., ind 94 at 5i. 6d. 
 
 AMUtrA. As in these iMt two adettiou ttidre ate two simplN I 
 Ifteater than thA miatuie prie^, and two leiil, tlMTf iniy be Hnk«d 
 difiereac ways, and consequently give two dfitereat leti oraKt#m:{ 
 thus, 
 
 *.i»- 
 
 d. 
 (60- 
 
 C48 — 
 
 8 
 
 16 
 
 4 
 
 2 
 
 64 < 
 
 60, 
 66J 
 72 
 
 L48 
 
 ] 
 
 2 
 4 
 
 16 
 8 
 
 the different sets of answers arising from these different results are, 
 however, eqtially^ correct or true answers.- The answers alreadj 
 given arise from the first, method of linking— those arising from tb«| 
 second, are*— d' at 4s. 6 at 6s. $ at 58. and 1} at 6s. 6d. 
 
 --'Jllfii i 
 
 INVOLUTION. 
 
 Inyelutitin is the method ot finding the po#ers of numbers. 
 Th« n'ttmber to be involved ie itself the first powtt; oritii 
 ealled the. root of that power it is required to be raised to. If 
 it bo.inu;ltt{]Aied once into itself, the product is its^ square or 
 second power. If twice into itselfi the prbdoet ii hfitidie or 
 third paiwe«^dbo» \<v 
 
 Second and third powers of the nine digits. 
 
 ■51 
 
 let power, or root, 
 2nd power, or square, 
 3|d l^wer* or cube, 
 
 11,2 I 
 
 3| 4| 5| 6| 7| 8|9 
 11 4 I 9| 16| 251 3^1 '^dl ^1 81 
 1|^8 I 27| 64|125|216|343|512|729 
 
 1. Riiis^^ to the bii^uadratic, or 4th power. 
 
 , ' Ans. 279841. 
 
 ^2i^ Raise 31 to the sorsdid, or 5th power. ^iln«.2869i9151. 
 
 3. The lineal side of a square table was 38 ineh<»t! how I 
 maUj square inches did it coiAain ? .xne. 1444. 
 
 4. The Itjieal side of a cubic block of maifble meaaui:^ 5 j 
 mt: hpvrmany solid feet does it contain? 4nf. |^. 
 
 5: HqHt mat^ J inch cubes can I get out qf a 9 inch cswbel 
 
 __^ am8. dim- 
 
 Bfdiatipnjui the method of finding the ipete oinoaibeni 
 Ths tqmrt root m thAtolwhieitthe given nmiiher if the aqufoe. j 
 
riitiie8qii9a«> 
 
 Saeb k the mode of ntH^kdug osed I^t the Eeet loiii Con- 
 pehyand othet Bmopeen merchaiitei diiI< mmonf the MliYee 
 the velne of the pegooe variee from 44 to 46 fenenei 
 
 The gold coina ere fter or eurrent pegodai ; end the iUter 
 eoine eroot ropeei. Doable and single fanams are curient here : 
 and copper pieoea of 30 caah called pice. Also pieces of 5 and 
 10 cashy called doodee ;' and single cash pieces. These copper 
 coins are struck in England, bearing the date of 1803, and the 
 tbIuc is marked upon each. 
 
 In the (!;ompany's books, 100 star pagodas are talaed at 485 
 eurrent rupees ; and 10 star pagodas at 16 Spanish dollars. 
 
 At Bombay accounts are kept in rupees ; each rupee being 
 divided into 4 quarters, and each quarter into 100 reus. 
 
 100 reas 3= 1 quarter. 
 4 quarters = 1 rupee. 
 
 The coins of Bombay ar& the roohiir> or gold, rupee ; the silver 
 rupee and its half; also the single and double pice, the ordee 
 and doreca, which are copper coins, with a mixture of tin or lead 
 
 In the Company's financial accounts, which are submitted to 
 I' parliament, tl^ Bombay rupee is reckoned at 2s. 3d. ; and it 
 then bear^ a batta of 16 per cent, against current rupees. Its 
 iiitfiii'sic Value ii* 33 pence sterling. 
 
 At Canton, and in all China, accounts are kept in Hangs or 
 tales; each tale is divided into 10 maces, %aoh mace into 10 
 candarines, and each candarine into 10 cashi 
 
 10^ cash s=: 1 candarine. 
 
 10 candarines = 1 mace. 
 
 10 maces = 1 tale. 
 
 Stales = 1 j6 sterling. 
 
 There is bnt one kind of money in China, called ca^h» which 
 is not coined but cast, and which is only used for small pay- 
 ments ; it is composed of 6 parts copper and 4 ports lead. A 
 tale Of fine silver should be worth lOOO cash, but on account of 
 the convdhience of the latter for common use, their price is 
 sometimes 80 much raised that only 750 cash are given for^ilm 
 tale,'" ^ ' ' ^ - 
 
 In China, gidd is not considered as money* but aslotierchan' 
 distfjjit is sold in regular ingots of a determmed weight, which 
 the English call shoes of gold ; silver ingots are used as money; 
 and are from ^Ao 100 tales, their value being determined by 
 their weieht. These ingots are of the best sort of silver, iSfjX it 
 94 partsliM in 100 ; end the English reckon the tale of iuver 
 at 6s* 8d. sterling. 
 
.:i 
 
 AtUOATIOlf. 
 flffioM and fiftfoi«i«Mto ^MalillN of nixlmt^ttnd it mAM 
 
 AlLl6AinO!« WIBl^tAI^ 
 4^ftii tlM qof»DittMi and ratet pf tfae M?«r«l ump^ to ibd 
 the rata of the mixture. 
 
 HoiA. Multiply eeoh qoantity bv itf nite» and divide IM 
 •mn of .theprodaote hjr the lum of the qoantitiei. 
 
 Minef fillone of wiaei j|t &•. 4d. per geUoh, are miMdwiftk 6 
 gailona at 6ji.<64. pergaUoa* 8 gellona at 7e. 7d^ andwjln8 
 galloM of water : wh%t is the ▼alue of the mixture per gallon t 
 ^ . f. 4. 
 
 9 galloni at S§. 4d. i±= 4$ 
 S liHlone at thk 8d. » 53 4 
 8 i«lkNii at 7i. 7d. :as 60 B *, 
 
 8 Ittiioni tiriter ■ ""■ ' 
 
 SB >16?) B<5e.9id.fens. 
 
 1. A gfocer nhijcibd 81b. eugar, at 7d. per lb. with $lh> iit 84* 
 per lb. and 71b. at la. per lb. : what ia the price of the miztore 
 pierrJkt ' ^nt. 9d. per fb. 
 
 ^. A Mpirit Mei^hatH Wixea 19 gallona of cognae brandy at 
 5298. per gallon^ and 17 gallon* of wine brandy at 17a. 6d.^ With 
 10 gallons of another sort at IBb. lOd. : whaiu a gallon of the 
 eomposition worth 7 :^ Ant, 198. 7|d.X 
 
 3. A malster mixes 70 bushels of matt at 10s. per bushel, 
 100 bushels at 9s. 6d., 50 bushels at 9s. 9d.^ and 37 bushels at 
 9r* 9<j|f per bushel : what is the mixture rate of a bushel 7 
 
 An$. 98.5id.^. 
 
 4. Jibs, of tea s^ 5s. 7id. were mixed with. XSlbSf at 8s..ad., 
 «ll4 with ICAbSt at 98. ; required the value of a lb. of thr mixture. 
 
 An9. SjBiperlb. 
 . $. A compounder of spirits mixes 18 gallons ,at Ss^ 6A. with 
 IS gallons at 58. 7d. and 16 gallons at 4s. 4d.: at what musihe 
 sell jihe «9lApound tMftt hi* gain nsay bo 10 per cent7 f 
 
 iiiis. 48. 9|d. per'gaL 
 
 ALIil^ATION ^ J.T&EN AT|V 
 
 th0 ratep of the mixture and shoplee^^ ^md ^e quan- 
 tity of eaeh eimple. 
 
TiM «iil# r«*t if (iMil or whi«h ti0 
 
 Hli- 
 
 ^l^w 
 
 94fiiftf|bi|^Mii^ 
 
 Bm. 0ltM« fM nonbor 
 at tiM pkMo of anili. 
 
 Find Um fVMtMl fqaara Matoined. in Hm Itft hnnd p«riod, 
 and plaoo its toot in the quotient, and aoMraol tlie aquare itaalf 
 from tliat pofiod, and to tbe remainder annex tke aeeond period 
 for a diYidend. 
 
 Double the fifure in the quotient or root ft»r a divieor ; by 
 which divide the difvidend, omitting the fight hand flgore» and 
 plaoe the reanH both in the root and on the right of Che diviior ; 
 alaOf by it mnttiply'dte'diviaor thna completed, and aubtraet the 
 product fp^m the dividend, and to the remainder annex the 
 next period for a new dividend. 
 
 To the eompleted divisor add the figure lait put in the root, 
 tbe aum if a new divisor, with which proceed as before. 
 
 Required the square root of 1903140695 T 
 
 19,03,14,06;35C43635 root. 
 1« 
 
 8d) 303 
 3 349 
 
 866) 5414 
 6 5196 
 
 8739) 31806 
 9 17444 
 
 43195 
 43635 
 
 918195 
 87950 
 961750 
 130875 
 174500 
 
 1903140695 proof. 
 
 87945) 436395 
 436395 
 
 N^ieh If tlferd be a remairfder after all the peridds are aied, 
 the operation may be continued to decimal* by anneiting periods, of 
 olpberi. ■.,:;^^^ ^ .,^''^ : 
 
 SL Any igore of the i^iiok is in integer, or a tieciroal, according 
 ts the period from which it arises is an integer or decimal. 
 
 3. TheiquBreroot of a fraciion is got by taking tbe rootf ofits 
 two terhas/jf it can be done exactly; if |iot, reduce the fraCtiOtf to a 
 decimals and eatract the root as before. 
 
 Whai is the square root of r^ 
 
 ' : 31. 934097 An*. ISS. 
 
 fk mM$1 il«f.9^6. 
 
I ( 
 
 ii mm,^^si0 
 
 1PI»«><«* 
 
 
 .&0^m'iB^mwmttmiii> ~ 
 
 .■:•'. i.. .^■.;. .-Wv.,A--^afi"., 
 
 
 . , ,.,r.7.;4i^ 1854. —^*-f 
 
 
 6. 8t^-25T 
 
 T^i liiW9*!S76r 
 
 - , jtoitf^'fsi-a*^ •'»:^'"^ 
 
 8. T690»4I*ri2&T 
 
 il»w.«7-l2S: ' 
 
 . 9. m0086? 
 
 Ms. 1005. - 
 
 10. -0012357 
 
 An«. -035. ;*^ 
 
 .11. ^0225? 
 
 JLnt. 015.^ 11 
 
 12. •00000784? 
 
 itfi#. O028. , 
 
 1$. 81325225-6025? 
 
 Ant. 9(^8^05. ¥^ ^ 
 
 14. 2? 
 
 ilfif. 1-414213564-. 
 
 15iM t 
 
 iln«. 2-6457di31« -. 
 
 ^, 16. 10007 
 
 jfiWi 31^6927760- ■*; 
 
 B 17, n? ■ 
 
 * Ans* #• ' ^' 
 
 B 18. -^^7 
 
 iln«. . 
 
 ^Ip' "^u 
 
 iin». 5|: > 
 
 - 20. Off? 
 
 Ana. 3t' l 
 
 21. lY 
 
 iin«:^66025403-| 
 
 *• 
 
 <^-68-3? 
 
 Ane. 1-52752528- 
 
 K 
 
 Ana. 8-266397844- 
 
 24.. 000000005329? 
 
 Ana. .000078i 
 
 USES OF THE SQUARE ROOT. 
 
 I. To fit^d, a mean proportional between two given numben, 
 extract the B^i^ftie root of their product. 
 
 Find the mipan proportional between 3 and 12. Ana. 6. 
 Find the mean proportional between 4 and 36. Ana. 12. 
 Find the mean proportional between 7 and 135^ 
 
 I iAna. 30-74+. 
 
 To &id the side of a square equal in aiea |o any giTen 
 
 Bttria^e, eztraot the square root of the given area. ^ 
 
 4. Re(iuired the side of a square equal ix^ sur(ac(| to an irre- 
 gUtiuf tibttn^d fieM bontaimtig 40 acres 7 Ap^. 80 poles. 
 
 '^. A gentleman has a field of an irregular form, containing 
 10, %res, which he wants to exchange for a squar^Md of the 
 sanS^ektent : requklid the fida pf (be square in ^oki$^^ 
 
 An«. 40p^lefk 
 
 6. A Mntlenan baa a fish pond* hi form df a tl-iaiigleV ebn- 
 tatning m i>oiea : he wants another of equal ju^a» ki form of i 
 square : required its side. Ana. 21^0819+poles. 
 
<>'-- *^'' U" ^ '^'' 
 
 Wen numbenii 
 
 
 m 
 
 *^q 
 
 if* 
 
 irge: reqoirad 
 •564+p(dei. 
 
 7. Apkntoiionof anirregidtr 
 another of a tquMra forpi ii wantisd 3 timff^ 
 the length of its side. Ana. If 
 
 8. A farmer bss S fields ; t^ lit oontaimi.!? acres S roods 
 8 poles, — the 2nd, 5 acres ^fiooiiB 24 poles ; |if wants to ex- 
 ehange them for a square field oi inferior qo^W, bat one half 
 larger: inquired the side of the square. Ana, 56*28+P<^^^** 
 
 9. A clergyman's glebe consists of 4 fields] tlie 1st contains 
 3 acres 3 roocfs 4 poles, — ^the 2nd|| 3 acres 1 rood 20 poles, — ^the 
 3rd, 1 acre 15 poles,— the 4th, 4 acres 3 roocte 24 poles ; he 
 wants a square field in ezchange,.equal in area to all ^e four: 
 required ibe1^iq|(th of iu side.' ^s. 4^07|^pole#. 
 
 10. In a^e^nsre pU^^ation, containing 74,529 treepi the trees 
 are pliMit942 ^o feet distant : required the length of the .side. 
 
 Ana. 4696 feet 
 
 Note, direlea ate to eaeh other as the tquarea of their d$ametera» 
 
 llv There i^e two circular walks in a gentleman's pleasure 
 ground ; the diameter of the one is, 60 yards, i^id the iither is 5 
 times as large : irfqui^4 its diamet^*. 4n** ^3it*1644?ysrds. ,i 
 
 12; A idifeter has a kiln 20 feel: in diameter, which is tos> 
 little 1»y J of his business : i^at is ^he^ diameter of one which 
 will siilt m ptirpof e 7 Atia, SlO-^89'8-ffee^ 
 
 13. 'The |sying of. a circular space of, ^Ofei^t iq di&meter 
 edit £74 lISs^ 9d. : what will the paving of ariOther, 120 feet\^i 
 diamAtfr,^jBO|^t? . 4ns. J^]l^ Os. 9id.f 7 
 
 14»" A'ventfeman has 2 elliptical ponds ; the aresof the oiie, 
 is 3 aeres^ ^.xwdis, the other 1 acre 2 roods 20 poles ; he w^hts * 
 a square eanal 3 times as large as both : required the length of 
 itssidOL Ant. 49'5984p(rfes, 
 
 JSa The pi^epfAthol planted 1,332,250 ti^s^ in' f mf e, 
 imose lentr|th was iO limes its breaath: required ihi^ iramoisr 5>f 
 treei;:^lttiengt^ and breaidth t ' ^d**^* ?^^ ^i!f^9^Q ''^4^* 
 
 Illi diven miiy two sides of s right angled triangle, to Knd 
 Itheolfoside. 
 
 RuLri. To fin<l t!ie hypotenuse,r*rradd together the squares of 
 ti|l|(> kipf , «nd the square root of the sum will be the hypo- 
 m»p, :, To find either of the legs,t-pfrom the: sQuaie of the 
 bipolwiiise sobtfaet tt\e squsre of the gifon leg« «»a the sqvare 
 >t of Iht r|iB«iDder will be the other Ifg. 
 
 K 2 
 
«•;;'. 
 
 1^^^' . ■ ■ ' 
 
 ■ • ' ■ iii' ; 
 
 (■-: ^S 
 
 • ' 
 
 1 
 
 ^^ 
 
 • 
 
 ^V 
 
 1, r 
 
 Base. ' x^ 
 
 -•».• 
 
 16. T^ HhiNtt f i4ei of -a righi-i^ngled triangle are 3i 4». and 
 5, takinjj^ ainy two of them as given : required the other. 
 
 17. If the base of a right-angled triangle be 90 i^t, an^ the 
 perpelidtetoitar €7*5 feet : what is the length of the'hypbteiitiseT 
 
 Ana. IIS'5 feet 
 
 18. If the hypotenuse of a right-angled ^triangle be 112*5 
 feet, and the base 90 feet: what is the length of the|perpen- 
 dictilar?' iin«. 67*9 feet. 
 
 19; If the p«rpendieuTar of a right-angled triangle be €7*5 
 feet, and tho hypotenuse 112*5 feet : what ia the length of the 
 
 so. The leufftli of a line stretched from the top of a aUipli 
 toa.ataliofi iS50reet from its bottom, was fonnd ,|io mipinn 
 330 feet: qnery, the height of the steeple. iiii«. S^15*4-f-feet 
 
 i21. Stahdihg ou the side of a riterr I fbundi that- ft line 
 stretched froini the top. of a precipiee, rising perpendieulariy 449 
 feet on the other side, measored 585 feet : required the breadth 
 •f the river. ^ itnt. 375 feet 
 
 SSL The wall of a fortianation is 248 feet high, the breadliij 
 of a diteh surrounding it is 224 feetc required the if ngth of 
 8calaig4lMl4er that will reach from the farther side of the di 
 to the top of the wall. ilne. 334*185 feet 
 
 9ai|^TheM» are 3 towns, M. N. alid P., so eifbkted that |f; 
 940 twites south 01 M., vtix6 P. 180 miles west of M.: requii 
 the difltanee between N. and P. ilne. 300 miles. 
 
 ,,„9Atvt Wanting to find the height of a rook, ifbich WM nearlji 
 perpendicalar, I stood 55} yards from the bottomi|tn.4iJi»ui 
 thai the distance from the place where I stood to the top of 
 rook #iMi 140} yards : required its height 
 
 Ana, 129.07 yiMs. 
 25. A' I^er 65 feet long, was standing upright against 
 WiAiof ilmijito^heigirtl but the workiMen l^faVib^ dt^tTaf^A ( 
 go in at a window, sM'^ie l&dder 25 feet from mr hiijliiiAg in 
 
ordir to iiMMiUKWhf ^Mm m ^ n tim im^ lm^mm^ tte lof 
 of the ladder fell ihim tbA iomniH o£%;|^(v^i jinf. 5 feet 
 
 of wind, Urack the |^und 15 fiMt from the peift: what woe the 
 bngthi ef ^^ wHel^ May-pole, euppoiuig that of the brdcen 
 pie^Hp heiSt feet" : •,.^-' ^a^; ^.,^^fin^^SU^ ■ 
 
 27. The height of an e1ii;%tOwing iirihe middle of a amall 
 eircolar island, 30 feet m diameter,' k '53 "^Bt/iuid a line 
 ptretehed frota the top of the tree to thb eintside of ^ilK iTAter is 
 113 feet : what is the breadth of water sarroaaditig the island t 
 
 . iins. 8d*6feet 
 
 EXTRACTION OF THE CUBE ROOT 
 The eube root of any nnmber or poorer is siu|h a jlaiqtih4^ as 
 being multiplied by itself, attd that prodaet again by the same 
 number, will produce the number first given. 
 
 RuLv. Divide the number to be eztrai^^d into periods^ of 
 ihii^figttres eaeb, beginning at the units |ilace, and pqintinf 
 to thiileft in integers, and to the right in decimals. 
 
 Find the cube numher cipher equal to, oir the next less than 
 the iBft han^ >6ri6d^ and put its root in the quotieiit | siihtfeiet 
 the Oi^biB . ' ir from the first period, and to the dsff^iene^ 
 fiSiM^dow :3 iiezt peiiod for a diti^d. 
 
 Find the divisor by multiplying the square of the nimiber i|i 
 thli inn^tient by 300 ; consider how dften it is eontained ilk the 
 difimd, and put the number of times in the quotient 
 
 Multiply the%number that was 8quare4 to find the divisor, by 
 the l^t figure in the quotient, and that produot by 30 ; add the 
 leiblt, together with the square of the last quotient figure^ to 
 the ditis# ; multiply this sum by the last quotient figufi^fer 
 ibt iUhtrahend* - / h. 
 
 Take the subtrahend ftom the dividend, and to th^ diffdreiHse 
 bring down the next period for a new dividend. Thto ffifid A 
 divisor in the dame manner as before, and repeat the <lperatioii 
 till idl the periods are brought down. 
 
 Note. Esch period of decimals must consitt Of 3 plaeet, and if 
 the iJTen decimals have not ao many, the deficiency must be supplied 
 byanndthif^lpberfer. 
 
 il. To extract the cube root of a vulgar fraction. Redltee 
 the fraction to its lowest terms, and extract the cube root of 
 the numerator and denominator for the answer ; if that cannot 
 be donei' Induce the firaetion to a deoimalrmid extraet Ihe eub^ 
 mofri^it ii 
 
>*^9mm'' 9m^$ i m$v mm^'^^ 
 
 1- ;r 
 
 I; ;|.i; 
 
 i'i; !|; 
 
 ^:mi 
 
 
 ;«|jird ^ ii^yf;9dm MO 
 
 ' lit #W 5044 
 
 4afX3008ysS990Q 
 49XtX8QaB 10089 
 
 ..J.,,;..; . ..g^pB ; .64 
 
 )14567 
 10098 
 
 4288X4883X48883=: 
 78567738187 <piMr. 
 
 
 Sad diTisor 539344 
 
 4S&B3X»)0p^55!200 
 
 ^><3x3dii± ^^S5SK» 
 
 ■ :■■■■ 3»:a te 9 
 
 3ddiTiwr5499a7^ 
 
 )4479733 
 4314752 
 
 )t6498U87 
 
 , 164981387 «4a mMnirtMMm^^^ 
 
 — - — -^ — rr- iv.jio be fqii|?e4< 
 
 , . . . , What is the cube root of 
 
 l.H08^56V: 4n*. ^^3. 
 $.:800lS57Sl5. "928.71- 
 3. 2740t02S^75. * " 30l5v 
 iL 122615327232. .f< 49$$. 
 5:4149,995543. V 16f07 
 6. •0087301^, ,<1 .2058+ 
 
 7: 000000091125. iifw,.*0645 
 8.3. 4ns.l4mi- 
 
 10.^. ."if. 
 
 12.,; 71. . ,., .'",<• ,I,W'i+ 
 
 , *,: tJSES OF THE CUBE ROOT. 
 
 i To jijqid 2 mean proportipna|8,bet]9reep ^ ghftkli^XB^^. 
 
 . J8,uu^ . Divide the greater nmnber by the Jess, and ; extract I 
 the cube root of the quotient; which root multiplying the leia 
 DHJUllwir jrill giye theieast mean ^proportionaU i^nd diyidiai^fthe { 
 |fi«ll^^Biipber will give the, greatest. 
 
 r.r>:l. What- are tfac two mean proportxMials< between 5 and{ 
 
 320 7 Ant. 20 and 80. i. e. 5 : 20 :: 80 : 320i 
 
 ' % What are the two mean proportionals between 6^ and I 
 
 5127 ; 4n«.;<ASI8 an4.256. 1 
 
 3. What are the two mean proportionals between 7 and! 
 WWl ^. 411S. 91|inc^ll83. 
 
 li. To find the aide of a cube equal in s<didity 4o<iU»y gives 
 Sf^d> extract; the oube root of its solid content. 
 
 4. irfi# MHdily lOf a siAsffe ia 1 1390*625 ; leqaiMd the lineal { 
 side of % oabe vi equal solidity. ' 4m^ 22*5, 
 
.>''b;>..- 0«i« 
 
 3187 ftodl 
 
 ( ', K* * 
 
 
 
 U; .^ 
 
 
 15. Ant^ 
 
 i* 5* 
 
 
 iron iii^b0||i. 
 
 d diyidipg^jthe 
 
 ■ ■. . ■•» -^v''' 
 «tween 6-i»i(l 
 :-:80:39O. 
 Qtween 6(^ and 
 Si^ and.356. 
 e|>weeP'7 and 
 
 lirad tb# lineal 
 
 find 
 
 r 
 
 oonOiUi^ 15^^ enbio inehei T Jn«. 35 intliit. 
 
 IJPU ^Eftfingjtha dimenaiobi of a solid bochr |iTen, to 
 t^dfimenai^of a aimilair one, anjiiwiiber of Unff gti 
 
 Rule. Multiply or divide tbe^obe of eac^ of-tha fi 
 dimensioQa, by, the number of timet tjj^at the reqnixedfaoliO'iilo 
 be greater or leaa; than tl;ie .ffiten- one ; then the eube root of 
 eaoh produot or quotient wilT^be .the dimensions of the solid 
 required. .','■;_' •-■«'' •:Ll?>V5.i!i 
 
 7.^ A water cistern is 5 feet lpug» 4 broadband B dejGip: 
 require^ the 4^aiens^ons of* j^Q^ef oisteKn thai wjU ^cfmtaui 
 5*832 times; ast'muejti^, ,, ,: -.^ ].','. \\,, ._ 
 
 ^fif. 9 feet longf 7*|2 brpf^d, and 5*4 j^^ 
 i^, : , If tlie length of a shjip^s heel be, 44 fiqet, tl^e njidahi^ beam 
 15, and the depth of < MiO; hold 9:, inquired, the. dimenaj^ 
 another shipr ql the samje form, that wiU cainry 3 times the 
 harden 7 4n«*' I^^g^h of keel 6345-f-; midshlpii^^^ 
 
 v21-6?+, depth 19-98+: 
 
 Note, Similar solidi are to each eiher as the cubes of their 
 ndes and diai,ie,ters, 
 
 9. If uballdf 4{inche8 diameter weigh 9^1b.: required the 
 weight of a siittUar oiie whose diameter is 7 inches. 
 
 Ans. 50-9 lb. 
 
 10. If a cube" of silver, whose side is 3 inches, be worth 
 £8 17s. 6d. i required the side of a cube of the same silver, 
 whose value would be'3 times as mtiohi "'"^'^ t-iMhii 4J8^4-. 
 
 Hi A iiidtihd ^f eart^ is 660 fe^t long; iStOfeeibtoadj and 
 308'4eeii :. required the fide of a cubic one equal to it 
 ■.^^^';^ ■'' - ■ '-'-"^^ ,' ■ ilb«:-!SJ54-44-t%t.' 
 
 12: ' If a {^lobe ofS inches^^iamelerwelgh l^lbs.: Wlat i^iil 
 be the diameter of another Weighing iB2ib^? i untr 
 
 ^ ^ 4»i». I6ei^ indies: 
 ^13. The leqgth of i^iitbine is 8 feet, its breadtl^' 6 f^^t, &nc(^ 
 its thickness 4 feet : what are the ditnensiooa' <^f todther 10 
 times as large, and also the side of a cube equal to' bii^tl^ ? 
 
 iiii#?l7-^f^^t long, 12-92 bwifaai 8.61.thick ; 
 '• • 12^ft«t^bfcta(be. 
 
 14; If a shipof 300 tons be 75 feet long^ itt \\i6 keel: re^td^d 
 the burden of a stnialar Miip whose keel is 100' feet long. 
 
: -fi ;■ 
 
 ;!;.'|li 
 
 ^1 ! 
 
 ijii A\t 
 
 — fcS^**! ABMi thAi will OCHUftAlll AS m iMth ••.aU tkt i' 
 
 '■i)'.,v POSITION* ■ .„ ■' tj 
 
 41u*nd#ii Mlled Feiitioii, oi^ Boppibtitioii, beeirtiit with tibe 
 h^ of rappowd nambert, and by rcMoninf from Ihem aeooiird- 
 m§i-t%, Ih0 iMlan of the qoet^iooi, we find the trtie obM. ^1 
 
 ^>'Tiili rale it dindod into two pvtir-Single and Double; in 
 IIm Ibmi^, on« lopposition ie used, nnd two in the latter. 
 
 SINGLE POSITION. 
 
 • . • 
 
 Suxji. Stippofe anv niiihber at nlearare, nhd Woik with it 
 tmVUt'wM die trde one, then if the reanlt be either tooi little 
 or too inijieji, aayyas tl^ result of the position is to the position, 
 ■0 ii the Ifiven nnniiB^r to the number reqiuired. 
 
 Wh«l hnmber is that to iRrhioh if we add the half, the^third, 
 IB^ ibonh of itself, the sum will be 125 7 
 
 it to be 24 Aa50:S4::135 
 
 la S 12 5 
 
 8 5 
 
 6 — . 
 
 fiO 
 
 
 60 8AIS. 
 
 30 
 20 
 15 
 
 V A mwn Moff uked hie age, md. If to mj age yp« a44 
 ^j^ 9nd I thereof, the nnn^ber inU be 63 : what if as his age? 
 .;■ '';7 ,'.,_'•; ■"'4*»*« 36 years.. :^ 
 
 8. A joekey being asked the value of hie horse, said, that if 
 ftoni )lij|.faii)e you take i and i thereof, the ^remainder will be 
 J615 : required at what he valued )»i$ horse. , An9, J636* 
 
 3. A genUeroan bought a coach, two horses, and harness, 
 for J6I5O; tnf horses cost 5 times as much ^ Uie harness, and 
 th^ op|(e(h pa ff^uej^ fis both horses an4 harness : ho^r idneh ud 
 hepay^ii^leecihf^I. / ,. ,..,.-.;:.) ;.;,' *„,. 
 
 Ani. T^nn^pmMZ ids.^ horses, j^^ ^Os., and coach J675. 
 
 4. )>ii^d)9 J6lt)85 among 4 persons, A. B. C. and p., in such 
 a telpher thiit^. may tMye twice as iquch as A>> C, three tinaes 
 
 aii mwh as Aft J^i4 P* o^^ « 
 
 4^. A, J^> B; JB197^, <3. JB295}f , and ^. £m^. 
 
ibid tet A. pt 
 and llM tUBi of 
 
 TIhm iawonii A. B^ ukl C 
 
 bat A. i<^MI oM afUB m B 
 
 6. 
 
 M : iiiM. 4. 136, B. 63, tm^ 91. 
 
 Required a nrnnber to wliioh H*i ^ >^**lf biiiig edded* 
 tnd J of UM'Ptiiii iobtneted ; the remainder alMdi bs 76. 
 
 7. V A pifaoQi after ependinr If and f of bia money had j679 
 lefts what bad he at firat I Ant* JGMO^ / 
 
 8. A. B. and C* pnrehaaed a hooae Ibr j680Ct of whiehA. 
 waa to'pay doohle of B.* and B. 3 tiroea aa mneh aa O. : wh«l 
 shoold eech p»j 7 ^ 4»«* A. 4^0, B. 46340, C 4680. 
 
 9. The number of fiidt'treea in a garden was 353; there 
 were ^^ mora bearing ami|ea than pefra ; the nifaiber of thbee 
 bearing pluma waa | of tboae bearing pears, and the number of . 
 those bearing cherries j ^ tboae bearing pluma: how many 
 wei9 than of each ? ,-: 
 
 Ana. 80(appie> 60 pe^r, 48 plum» 64 eheny^ 
 ^0. A young gentleman was left a ibrtone»— i of which hi^ 
 qient in gaml^ng* .^ among his eompanionss. r^ on a bona* 
 and fiprniture, -^ on a atud of boraea: he then ^nda that he baa 
 only J64340 remaining: what waa bia fortune f 
 
 Ant* 4610176. 
 
 DOUBLE POSITION^ 
 
 ^iuMI. Make two positions, and proceed with each aooord- 
 ing to the nature of the question ; find bow much the resuHa 
 ara difibrent ftom the jriTen number; then multiply each dE 
 tiiese differences or errors, by the other's position^ and if tb<bi 
 errors be both too much or toollttle, divide the dilTerence of the 
 piodoetf by tbe difference of the erriMv ; but if the one error 
 be t^ mu6h and the other too little, divide the siim of the 
 products by the sum ol the errors, and tbe quotient will be the 
 answar. 
 
 A^ B. and C. playing a game at cards for 1396 crowns* di»-' 
 agreed'about the game, and tbe money being upon the table, 
 eae|L seized as much as he could ; B. got 60 more than A., and 
 C. got i of both their ti^mf; required bow m^icb e^eb got 
 
 ^Suppose A. got 300 
 
 B. got 360 
 
 C. got 93 
 
 Suppoae A. got 600 
 
 B. got 660 
 
 C. got .353 
 
 553 too Uta« by 744 1513 too great by 316. 
 
trnk' 
 
 li, 
 
 ,d^^;r>'iB(immf»!^^mi''m^r-^fi''i^^tfi.^^^ .A .t»fiM^ wi*/«rft^ 
 
 .S^' 
 
 c. fmy 
 
 ^ If WIfeit niimfciirii^ftt,wlrilBlt iMing m«lt!pliea 1>t 7, «|>d 
 lesiisnMI' 1^ 90, if ^h^ ndm&trm'nmitil^ 5^ tlli q^ 
 wiHlM^^riiineai the raquired number?' '' iiii*. 15.' 
 
 d.^ TitMi m^n; a: B. MAi t., him'£$^ |o be diTicied Wong 
 HwiiiV io'thftt'B^i ahiira will ^ J64 morc^^h&ii f of AL'¥M 
 Cgi:^ mbrcf t£;4n ) iitt/B Jre^fi^d their sbaroi^': ' ^ 
 
 . >^>'-' '3;^''iilli^'my' age- there ^ttdded'^bb,; ^'^•'••-^ -■ - ' ^ : 
 Oii^hair^ bn^-fbird, itod tii^4hnei thne^ 
 She idiqr^ iiAvi «sn tho jram wifT' bd'}^^ T <^ 
 
 What ia my age, pray s^e^ it me*'" "i^ ^■'■JkH^'Mi'-'^ 
 
 ^<rll^maii has two horad«,Diain6iid and Swift, <nd a 
 
 ■' '^-'t 
 
 saddle worth £50, whioli', when set on tbebaok of Dianokcmd, 
 makes his vftlne double' that of fihrift'; <|>tiCw4to set on'the 
 bnsk of Swift; makea his value triple that of'DiaOiond: reooilOd 
 the value of each horse 1 . JLim. Diamond ^jCSO^ SiTift dW^ 
 
 5V A mis^r having about him a certain number of crowns, 
 said, if i+i+iH-^ of what heliad were added to 10, the sum 
 would be 45 : how monjr^ Orowni bid he ? ^ Aiu, 73. 
 
 6i > A farmer being askod how maf^sheop he ittt^ ani#ei^ 
 thMhe had them in five fields ;ln^ iihe first ho- hiid f of Ms 
 flocks in the second^, in< the third |, in the #Mirth 'ji^ alid ill 
 the fifth 45Q: how many had be?, , »^ >> » Am: IfiQQi. 
 
 7. A gentiema^ serving sbtjrio beggars, foti^di ^^^ i^ ^ 
 gave each 4d: h^ ,#ouid |iair^ 8dJ left; but if he gave each 5d. 
 hO; Would waiit 4d. : how many beggars were th^re ? ' , 
 
 8. A fish whose head is 9 inches long, its tail as long as 
 the head and half tlif body ; ind fii body^slong as both hiad 
 and tail t required tl^ whole length Of the' fish? 
 
 ■'-^- '. -.'^^ --.;■" ''^ .vj ^> :-^<.o-- : Jlw#.772MM^ei.''- 
 
 9. WhJdii first the Carriage knot was tiod ' ^ '^^^^ 
 Between my wife and me, * ' 
 My age did her's as far exceed ' 
 
 As three timss three does threes 
 But after ten and hslf ten yMnr^ . 
 We mftn and wife Ipad been, ^ 
 
) !'~v«Wbat w<Br« ottr agM on IM w^inff 4ig|fl>^ ;^ 
 >^'-^^ ''-;:.;' " ' -">y|iMJ lie^wmi4S>"kaMw 1ft 
 
 ' 'MIL :.^4riii^ nHrohnit miiiM '60ff iltoni 10I wfiM^ itanrt #onii 
 8i.iMr fidiviit ud ite remaindfr nbrtl^ !§■.»■» tlwHIi* valti* 
 of im miHilrtt^^ift 8«i .lOd^ r fiquirod th« qaratiiv of taeh 7 
 
 ■(\'>'^u Atu. 35 mtBmtMlkvi 10^ 
 
 II. A;muket womaii bought li eertain nmhlMrtof fggt at 
 
 %m pmyi and iUn manj^ at 3 a p^tiitly ^ and aold Ihom aU MIH 
 
 at the i^te of 5 lot Sd. $ dfter <«rhicb^ab»*fouiid^t» hjcaaipnaa 
 
 that abe had lost 4d. by Ike lale : what number of ogga had ibe? 
 
 ^«t. S40, or lSO%t:eaeh prieib 
 -' Ifii A gentleman engaged a workman for 60 dayfi, on eoil«- 
 dttbn tba^te ihooid hav^ fia. for every^ day he wronglitt and 
 fbrfeit 2p. 6d. OTer^ day he wlna; absent ; ar tiie entf of tlnl 
 en^emaiitbe MoeivedfXO : liow knatay daysrwka he absent T 
 
 - Ant. 1$ dayt* 
 
 AnlAmel/eolPi'o^retfJoh is when a series or ra'nk of niiii- 
 beiVti^uniformly increa^s or deoreases by the continual add-on 
 orf au tS f i^twn of adme nombep called the common diffisrence; 
 thnsi 1, a, 3, 4, 5» 6« 7, •is an increasing artthmetieal seHei^ 
 wliere the co^i^pip diiS^renoe is 1 ; and, li Ipr 8^ 6, -dyvS, is a 
 dojOifM^ngiHri^lbWhi^rf Iho <M>inra<(^) dif^ -i ^ 
 
 Hie firstr and last terms of the series are called extremes, 
 andthe^tothertetms meansi^ ' t ^' 
 
 Jffoiii the <»f» of thb <>xtr^m«8 is eqifaT to the't^in' of lariy'lviFb 
 nieins equally diitant frbrin ihcTth. ^ 
 
 pf.||i^s^ fiy^^ vi:f., the two extremes, common ^ifferjii^ii^t^, 
 npmher, of. terms,, and sum of the series:, ha vin|[ any three 
 gi^n^^he qther two may be jfound. ^ ,01 
 
 Ca^K;I. Given the extremes and nutnbei^of terms, to lind 
 the eonimbn dilTerence, and sum of the series. ' * 
 
 '^ltuk.1. Divide the di^renee of the extremes by'^'Q^e lem 
 thajD the number of terms, the qiiotientwill be thecomfliipft 
 diffei;ence. And the sum of the extremes multiplied ty halt 
 the number of terms will give the sum of the ^^rlee. 
 
 1. Given the extremes 9 and 48, and the number of terms 
 14 i rec^red ^e cosomon diff^noe and sum of the soiet. 
 
 ^JHb 9 COIR, dii 3^ aimi of M^iii 
 
 (I 
 
"t; 
 
 f I 
 
 U. aiiiildM kSlfll lti.j tvM M k# fiitMbr tiM. wiMli, 
 ■■4 IbMr wvMk did th* prioe of ,My om izoted iJNit dT. Um 
 9neidiil||t : - Jb«..4adili/^J6995 price. 
 
 ft ▲ liiirahattt vat in badnflM for 84 jrara ; the fint jeer 
 lii<elMunedi440 eiMl the leet J6500: how imwh did hof eleerin 
 •Hi and nlHit wee hie yoerlj iaereeeef oel eonntinf uH e r ee t ?. 
 
 ilM. £90 ioeveeeei ^66460 in el& 
 
 4L riA]ieieon owed a eerUin earn, which he p«id in 13 diflh- 
 fenipefiBeBteiiiiereeeing^in enthmetieel progreeeioB ; thel^t 
 pey«ie|f wee Se., the ket J69 1 le. : how moeh did eeeh peymenlt 
 ezeeedlhe formeri end liow maeh did he owe In all t ' 
 
 AnB, 4e. dif. £11 Hi. debt 
 
 '& Flaee 100 epplea in a etreight line, 1 yard aenhder, and 
 the firet 1 yard ftooa a haeket : how far muet yon run to bring 
 tlMaivOlie by one to the basket, and how maeh farther have yoa 
 Id ran flir oTery sneceeeire epple ? 
 
 An». it yarda dif. and 5 milee 1900 yarde in idl. • 
 
 </Ara n. Oiren the eztremea and common difference! to 
 find the iramber of tenne and eom of the aeriea. \ 
 
 RvLi. Divide the'differenee of the extreniet by the common 
 ^diffwenee, the ^ootient plua one will be the numMr of terme. 
 
 IKf ide the diflerenee of the aquares of the eitremee by twiee 
 the eooraaen diffisrenee, and tbia quotient edded to half tniaam 
 9i the extieBMe will fi?e the earn of the eeriee. 
 
 6. GiTch the extramcfi 7 and 103, and the commofi dilfe- 
 renee 4 ; reqnired the nninber of t^rme and eom of the eeriee. 
 
 : ilne. 25 no. 137fi enio. 
 
 7. A nuraeryman planted a notnber of fruit treee in the form 
 of an iaoseelee triang le ; he put \ plant in the first row» 8 in 
 the second, and so on in arithmetie.il progression ; the laat row 
 contained 61 plants : required the number of rows, and |he 
 lirhole number of plants. J n«. 31 rows, 961 trees. 
 
 8. A lady meeting with a numbei of poor people, |^aTe the 
 first 2d., the second 5d., and soon to the last, to wnom she 
 gate 8s. 8d.: required the number of poor people, and how 
 mnch the lady ga?e away in all ? iine. 11 poor, 15s. 7d. in alL 
 
 9. An eccentric character traveling from one city to ai^other, 
 ireiit ($ miles the first day, 9 the second, and so on in arijth- 
 imitic^ IMOgreasion ; his last day's journey was 60 mihiB : 
 required the number of days he travelled, and the distance 
 between the cities. Am. 19 days, 6^ miles. 
 
 CAin III. Given the common difference) nomber. oi terme* 
 anienm^f the eeriesyteiind the extremes. ^ 
 
:! i 
 
 farfhaint 
 
 efintyMT 
 hifelaarin 
 
 iiii 13 diifo- 
 1 ; the ^t 
 
 lf.4«bt 
 under, and 
 an to hting 
 nriiafe ]foa 
 
 diiAidl* ' 
 feieDce, to 
 
 he eominon 
 oftermtb 
 etby twiee 
 talf tMmim 
 
 imoil dilfe- 
 :he geriea. 
 375 aaio. 
 in the form 
 It row, 3 in 
 ihe last row 
 '8, and M>e 
 961 trees* 
 9, kave the 
 rwlom she 
 i, and how 
 7d. in all 
 ^ to ai^ottter, 
 on in arijth- 
 I 60 miles : 
 he distance 
 Similes. 
 
 i I 
 
 lerallenwi, 
 
 the eoMmon d^Miice by tl^ 4a0iiMit \ add imd avbtiMt Ah 
 
 prnma t^ and ftoik the tim ni mtMm ^#tdM Bf tht 
 mmUlt ef fsmMMhi suni aod tsBMhider will be thi gti^NMI 
 4md hJist twiBi iMfwUfely. 
 
 GiYeo the namber of terns 9, the eowMnoB diilti»t»<» 
 
 •ni the sain of the series 135 : required the extremes. 
 
 Ana. 7 least, 98 greeteal. 
 11. A person discharged a debt of J6310 19s. in a year, bj 
 payiMf every week 3s. ssore than ho did the preceding i wiial 
 were the first and last payments? >» v« » 
 
 ^sf. 4s. 6d. least, 157s. 6d. greateajk 
 19. A eourier B;|r incressing bis dsy*s journey 3 miles piT 
 day, travels 345 miles in 15 dnys : reqaired his first and lasl 
 day's jo^jrpey. Afu, First day 9 miles, last 44 miles. 
 
 13. A horse dealer bought ten horses for J6110, the differenee 
 of their pcioes being X9 : what did the first and last cost him 7 
 
 iiitf. The first JC9, the last JE90. 
 Gasi lY. Given either of the extremes, the common dUft^ 
 rsnee, and number of terms, to find the '>ther extreme and sum 
 of the series. 
 
 Roll Multiply the common diffiairenoe by the- number of 
 teqns minus 1 ; this product, added to the less extreme, gives 
 the greater; or, subtracted from the greater extreme, leat^ 
 Hid Jess. ^ 
 
 Add said product to tn^ce the least Extreme, or subtract !t 
 from twice the greater; multiply the sum or the remainder by 
 bdf the number of terms ; either of these will give th^ sup'of 
 the series. ■'-.■ '-'^ 
 
 14. Given the least extreme 19, common difierence 3, end 
 l3m number of terms 11: required the greatest extreme, end 
 sum of the series 7 An». 49 greatest, 997 siun. 
 
 ,15. Given the greater extreme 193, common. flifferene# 5, 
 a^j^umber of terms 94 : r^uire4 the less extreope, and sup 
 of the series. iln«. 8 |eest, 15l^.s^^p^, 
 
 16. A sum of money was divided among 12 persons, whpie 
 shirei were in arithmetical proj^ressioh ; the firtit' received 3s., 
 the sUtohd 7s., and so on: required the sum diii^ided' amdilf 
 them, and the i^are of the last. Ana. £\S ; the last g6l^47iii 
 
 17. A traveler set out on a journey) which ho accomplishid 
 in 15 daysi by traveling every day three miles more than he did 
 the pfieeeding^ and traveled 49^ iriiles the last day: ilBqaiMd 
 how many miles he traveled the first day, andthe lenglii e€t^ 
 joum^T -Ans. 7m. first «bly,490»iB^'B»ldl|^^ 
 
m 
 
 < ■ 
 
 lift ' 
 
 ■,<# 
 
 
 iS:i 
 
 f I- 
 
 0f 
 
 m^ 
 
 wSS?; lliiM, 1, it 9. ii7» 81, ii aniii^rpvMiNR "WN | SiPliili 
 S7| 9t 3, I, ii • dtorMiing itriefe; 3 if thf mvlliplitr tiid 
 tt#NM','orMHii«Mi''r«li9. ' ' "'";' '-;' 
 
 jyifflf. tb* j»fO<2«(el df fWntrefnei ii equal to thiii..j>r4tfo6l of 
 •QV t#o nwftttt tqoitlly dUiint firom tbem. 
 
 Gam J« • Gi?«n Ibe leati i^iftreme, imtio, ;tiid niinibtr of iliiin% 
 to find tho greateit eztreine» or anj diitant Corm. ^ /. > 
 
 KtjLi. Raise th^ eommofi ratio to a powe;r leia by unitj tban 
 the ttumber of the required terirt ; multiplj that ]}0W(Mf hfykt 
 Idtil ternif the product iiih6 frtoaVeft. ' 
 
 I. Given the least term 3, and the ratio 9 : reqoihM tbo8ih 
 term. itnt. 384L 
 
 % Oiven the least term 5* the ratio 3| and tho number of 
 IHIP 6: required the greatest. Atit. If^^ 
 
 TJb '. A mfirehant bougbtl'd yaids of elolh at. tiie priee o|i|be 
 lait jard, reckoning Id. for the first, 2d for the second, and to 
 OQ li^ geometrical progi^epi^oii : required hew m^c^:b• pi44: 
 
 ;vw ,.,, ■•";*■.■ .' '^-^'W-i; iint. JC8 I'Vll. 8d. ; 
 
 4/A butcher height :(5 |f^t, oxjen f rpin i fi^er» Ayr what 
 the last oiie would come to at 2d. for the first, Bd. for thefe<|f>iid, 
 4te.;^|ie thought he. ha4 made. ,an ej^cellent bargauii bi^ij^n 
 applyiiig^p, a friend to calculate the price, he founa,tlie farmer 
 hfid ^en tqio deep for hifu : how much had the batober^tp pfij 
 for his 15 oxen, and how inueh a-pieOe ? 
 
 ^ An*' J639858 la. 6d. altogether, or J63657 4i. l)d. a-pieee. 
 
 Gumyll. Given the eztremea and. the ratio, to find the aum 
 of the serieft. 
 
 '^'RuLif Multiply the last extreme bv ^e ratil» ; from' this 
 pfbduei'Bfibtraet the firat extreme, and divide' the rekniind'er 
 by ^ ratio minue L ' ' ' 
 
 .5. , . GiTei^ tbti) exiremea I, ai^d 2187, and the ratio 9 f^rei^vii^d 
 tlMblHimi^f toe «W«8v Am, 3280 sufi^ ojr eei^r. 
 
 il^Vt'What debt will be discharged by weekly paymenti»\M 
 wUeh Ifae first ii 5s. and the last JC2048', the ratio being 2t < 
 
 Au9:S4jmM^». 
 it. A gentlemen, iwhos faadv a daughter martied on? New 
 Yeel^ Ply, gave iler bttsbantt 'fowahls her p6rt£(ki: 4k fiKOHr^ 
 ing^ to»lriple Ihatr Jtonon 4he fiiat day of every^moiith dming 
 
lis nmniifii 
 
 tliplitrtiMl 
 
 ; ■•„ .1 ■■ 
 
 ' ttnitf tlitii 
 
 I ■ ' ' n" 
 
 iSltb»8tti 
 Int. 884. 
 » numb0r of 
 
 iriot ofitbe 
 »nd, and It 
 
 U(l|i.8a. 
 f » fiyr what 
 thefeqond, 
 
 ^tiie fanner 
 ohertp piy 
 
 1. a-pie^. 
 nd th6 turn 
 
 ; tiom' thia 
 s ittoiiiiidiir 
 
 1095 !$•. 
 id oti^ Neir 
 4B^]i|0iii%li 
 niOidiiihig 
 
 ^J?**^ M^V^ ^^ tUMilMmi «»«if«M9 0ll tiM lit 
 of DMMlibir, Ilid:irhat waa bia dftOfbteA toljyajltegtharT 
 Ana. Tit adYanoa Daaaiibat la JM,iir8R;- 
 
 - hia dauf hter'a Hvturia irdT. »8,144. 
 
 8. A Tiry rieh ilian, but not Ttry f«n»iit ia tfai aoianea of 
 numberli p^rcllaaad 1000 aorea of azeallent land, lying oonti- 
 fOOMtohi^'eitate, and which he bad flraqoenfly adfieited the 
 propHator df it to aell to him, to iphioh ba at laal conaenUd 
 open the following terma, viz., hia rieh friend agreed to give 
 him 1 aorerelgn in hand, promiiing on the aame day next year 
 td gi^ hiib 3 Boirereigna, an the aanie day the third yeif 4 
 iofer^gnai ind ao on, alwayi doubling hia payment for ^0 
 yearn: rajyuired how much the 1000 atirea would ooat him, not 
 coontlbg int^reat. ilna. 1,048,575 eovereigna: 
 
 9. A ienrant agreed with a maater to aenre him 11 yeara, 
 wHbobt any other reward ^han the produce of a wheat gr^in 
 fo^ the first year, thai product to be town the aeeond year, thd 
 BO on ftom year to vear till the end of the lltb yc^jr: required 
 the anm of the whole produce, allowing the increase to be £a 
 tenfold projibrtion. * . . T W- 
 
 rt Ant,' iilUnilllO graina of whoat, oi^ 2960.6 buah i, 
 
 at 5s. p^ir bush«l==:e5Q514 ifeward. 
 Noie/79B0graintdfwheaiJiaapint:' ^' 
 
 MUl4TIF|i|CATlQN OF DUODBCIMAJuS. 
 .^^8 rule is chie% used by artifioerf, in tabing the dimeosBDna 
 and competing the contents of their work. u>s\ i 
 
 Feat mtdtifdied by feet give liet ^ 
 I^Bflt multiplied by inchea give inches. 
 Feet multiplied by secondu or parfs> give parts.! 
 ladiea multiplied 1^1^ inchea jgive-parta. » i 
 
 inehMinttitililiedfa^ parts give thirds^ 
 Plutf multiplied by paHa give fourths. jl' 
 
 J^i.^: ''u:»ai ^^lOtibiMhatiiakel'thirdinci^};^^' ■ -j.- ^-,; " 
 l2 thkds nrabe 1 part, dr ieaonHj^OHM^^^^ 
 l^parta make 1 inch. ^^^^^^.- .,:,.< 
 
 .^ 'Ifi inches' ^ 'malro-1 ■fo6t.-*W!''^'t - .J>;VW--. 
 
 Ktak. Place fe^t under feet, inches under iiiehei, dMs.;,then 
 multiply thci lowest denOihihation of the iaultiplioatm by the 
 hil^b^tof the ^ullfpUeH setting doW'i !be products aecord^f 
 tolbd above tables ^ proceed with the less denominations of the 
 multipHar in' tlie same manners ; 'u w. ; 
 
 ]ittl4% 11 fMt 5 inch^a^. MolUply Tfe0t(6inohea4piita 
 by ffsettinobea. : . hy 5 fiat Tlnl^HM 8 plgUN^^ 
 
Lit 
 
 i.i 
 
 M' i 
 
 Ml I 
 
 ^f^ 
 
 
 '^itmrnM^riii^p^pi^i '%f;4i 
 
 Tt- 
 
 ■ :r. 
 
 8 
 
 87 
 
 '4 
 
 9. 
 3. 
 
 4. 
 
 e. 
 
 7. 
 
 9. 
 
 9. 
 10. 
 
 13. 
 
 as; i ^m. 
 
 1. M«li 7 ft. 4 in. ly 4 ft. 9 in. 
 
 T 
 
 4 
 5 
 
 :ite^ drl 
 
 .^. 
 
 •*'-! 
 
 oat 
 
 « 
 « 
 
 5l3 6 
 
 4 
 
 6 8«wi. 
 
 « 
 « 
 
 ««. 
 
 lif 
 
 II 
 ti 
 it 
 
 & % 8 
 
 m 10 $ 
 
 58 11 9 
 151 la 4 
 
 7? fi 
 
 p,mm 
 
 m 
 
 43 
 877 
 
 6id 
 
 '« 177 
 *' 3808 
 f* 6061 i 
 557 
 
 II 
 
 It 
 3 3 
 3 5 
 
 7 & 
 
 "7* 
 6 
 
 4 
 
 9 
 4 
 
 6 
 4 
 
 " 881 7 9 9 
 
 6 ft 7 JB. by 9 ft. 3 in. 
 
 13 ft. 5 in. bv 4 ft 9 in. 
 
 11 ft. 10 in. by 13 ft. 10 in. 
 
 17 a 9 iq. by 13 ft. 6. in. 
 6 ft. 4 jn. 7 ptf. by 6 ft 7 in. 3 p. « 
 
 98 ft. f m.4p. by 10 ft. 6 in. 7 p. " 
 108 A* 7 In. by 5 ft 7 in. 8 p. ** 
 
 30 ft.8 in 4 p. by 8 ft. Tin. V 
 
 175 ft. 6 in. 3 p. bv 16 ft. 
 
 78 ft. 11 in. 4 p. by 7 |u 8 In. 3 p. 
 J$3 ft. 4 in. 8 p. by 8 ft 9 in. 6 p. 
 
 91 ft. 4 in. 9 p.^ 9 fti 7 in. 9 p. 
 
 Caib I. To find the aren of alxmrd. 
 
 Roue. Mpiyply tl^ lengfk by tfv^ inens Hrea^ 
 
 14^ ^i^if ii ^ neg^ tf botl^ 10 feet 3 in«heikiil|jf| 
 1 fool 6 inehee broad ? Ant^ 15 feet 4ita&im 6 pmi 
 
 15. Find the oontent of n board 15 feet 1 inAh long, antf 17 
 iBcheabcoad .4fiib^ Si feet4inehea&paiili. 
 
 16. Beq«iireii the eentenl of li deal 57 feet 8 InebeaMf , 
 and 3 feet 7 ineheii 3 parts broad. ; lAnt. 150 ft. 3 in* 1 pi 
 
 17. How many superficial feet in a board r|8 feet 8 ineliei 
 by 3 feet 11 inches ? 4a«. $3 feet 1 1 iae^ 10 parM. 
 
 18. Required the content of a boMird 3^i<feetj 4 inehes hwf , 
 3 feet 6 inches broail at one, end/and Ifebt 10 inches at the 
 othir. ' alM#4 44 feet inehes 8 parts. 
 
 19. What is the area of a boatd 30 feet 8 hiches long, and 
 |)ii piei||k bfiadih 3 feet 4 inehes 7 4n«. 103 ft. ^ in. 8 pif 
 
 ^. leqnired t|)9 |»ipef^cial cohisniof a ^ deUd 18 iSel 10 
 >9pii^g^ai|4 1 fo(^ 4 tnobes 3 pam 
 i;';. :;o ' '•.-;■ 6 «5.mV,/,,.,, • jMfr 3&ft..8in.aipt, 
 jPasb II. To find the solid content of sqnatsdtittAifti . 
 
 i'liiii^diiiiM^j^tN Miii b^ the mitTi t^liAmn 
 
 »n#%lili(iiill^tiMi lingtii, gifes the loliA oMUutS ^\4 ,■ 
 

 * ,.f 
 
 I '*?■■■ 
 
 r7 
 
 )i if re 
 
 57 5 e 4 
 
 efl 7 9 9 
 
 iM5;|M|ftt. 
 
 AwkmMntt 
 
 feet aioitiMt 
 lOpfeiti. 
 inohetloBf, 
 inehei et the 
 
 lee 8 ptrlf. 
 «■ long, and 
 
 lilTI TilliMTiJiilli nfttf uWntMUKMMMm ii Ifll^ 
 
 529. Howini|]iyea^ie'ieet in 
 11 ttt^triMidi^iida fL^ id/ deen? 
 
 . 93i Reqnirecj the oontent of a fir loe, the length. 97 Jt, th< 
 miNUI>tt«adtht'lt.lOin.<4^Afthein^an%^ " . 
 
 . ^^ . . .6-;- • ^.' Xi>;.' . .^■^i^lBift.lO.iiii'^^- 
 StAi fttaoi^i the solid consent of a stone 3 ft. U in. thWlc* 
 7 it 9 b. hfoad; uM Id ti (iUi.Mi' iliM. 414 Ii 10 in. 1 pi. 
 
 ^*: jJ^dLl^ conient of a log o£^ij|^beryiU leii^th,>ei||g;$l|5| 
 bC| ana its mean breadth and thickness ei^ch 30 ii|. 
 
 feet 
 
 feet. 
 
 26* Reguii$d tlie sdid conieht of a log of'^niaho^nV 7 ft. 
 e^ iii. hi^d, f'^ 5i in. thj^^jf, an^^ 53 ft. 6 in. long. , 
 
 ' " ' \An9*- 424(7 it, 4 in. li pts. 
 
 dti'^^frjDia^sblid i^^ll^'a block ^\iMie4^^m. 
 Wv^lft'll In; thick, and ^ ft, 3 in, broadj 
 
 38|v #Mi|^d thev solid content of a beech log 19 ft. 4^ in. 
 biix»9|f^in.|>rAad, ai^d^iiii^^ : , : ' 
 
 r, I^B r , -^«*' 35 ft» 4 inrl^i^ p^s^ 
 
 \j-' er. 
 
 s W| 
 
 CmtViV To find^fad^'sd^d cbnteiil i^'rouri^ tfh^leiv 
 
 Cop(ui^M,4Cfi^^<;:?r7ake i of the mean girt, and moltiply it by 
 I it^If, ^1^ ^e jip4acti|>js%thci;|f^thi(>r tiie solid contour* ; 
 
 ^er ^ This rikle gives tli^^boittent too gniali'by'3 fe«t oa lt,'jr^t 
 
 lit ip ttf]iv«r«ally uped in':pFactioe>and was t)riglhaIlyfoirodiic(«# to 
 
 oo|Bg|li}«|^lh.e purchaser of urouadf timber foritbii watte deciidbiHKfc 
 
 byMfffuriog^it, Th^ triad JSu/e, though never used, is— Take one 
 
 fi(Ui.uf tha%(girt Bn4 muHtply.^t t|^<jisj»ff, aod ihD prodiivthy ?%jce 
 
 |tlie length Jw.tiustrHfcont^t^M t* ' ^ 
 
 S^il Fhid the Content of a piece of round tirnbet', its length 
 |b|itt|;l]ife'fi;et^ anditSiinAair girt 60 inches;^ ilnr. 15| feei* 
 
 i<l^^i<li#ir niany'solld fefet are in a tree, itri length bieiii#25 
 feer^d1ti'^iBeangirt6feet7 Am^^^\mi. 
 
 ^•qhiMd the tentent of a tiifee 94 feet \ot6^ aMd its ^iirts 
 *^t»l*and^ fheti i^ ^d. .^\ 4 ■.;■ "^ ; -AMpJ^^t^r^ 
 
 <>ri»any soUd feet in a tree' 96 ft. 3 in. kwir' ::.id'!tt 
 "lilT . . ,AnM, 59.ft. in. i> 0^^" 
 
 •Dd 18 inches* 
 
 
 »^f5^ 
 
 
 >fA 
 
^1 
 
 m'' 
 
 i I 
 
 \'-n 
 
 I 
 
 V H !l 
 
 I 
 
 li; i' '■'' 
 
 il'li 
 
 I! I' 
 
 hi' I 
 
 1,0 
 
 i* 
 
 iiiiftitirii TiTftiTfliftr Miiiflittu - 
 
 
 tong^ ^uf g 80 it 9 IP* and bre&dth 15 ft. 4 i|i. « 
 
 rfiIa<MrSAc% 6 ^t fio, %3 ^. 8 in., at*^. periiirl tT^ 
 
 a. Find the ix^^lii'^ihg k wliiiiiow, ai is. y. fwrliDdi, 
 iU Id^Pt nieik^ore being 5 (tlljn. by 3 ft» $jw* ^^ u 
 
 4. ik log er%0b^ 1^ tt 10 ih. Ibii^, #a8 ia^ed into 7 ^eafi, 
 6aei^^)V^ U ^1^ Willi h)^#^any aquare feet didlhej.eont«in? 
 
 ' ' ink 302 ft. ft m JJ p^i. 
 
 5. What is th^ yjlid Mieilkt df a bdx; 7 ft. 9 in. 3 pla. fSig, 
 3 ft. 3 ib: 6 ^. btoa^; ahd 1 ft. 11 in. 11 pta. thick? , -• 
 
 ' ykM. ^5 ft. S itt; lOjm I& 
 €. 4 window measoi^e f W 8 ili.^« pts. hf 4 ft. fFf tii. t i6f 
 mab^ a^iitt^ i^t d^s it tMiiitain ? Arte* 37 ft. in. 6|- pts. 
 
 7. Wlu^jathe eagn^nse of a. c^moa briek floor,, measuring 
 35 ft. 5 In. by 34 ft.. H in.,^ at ^s. 8d. per square yard ? 
 
 8. WhUft is k marUe elab #^b, WKdB^ tyiigtfa is 5 ft. 7 iib 
 and breadth 1 ft 10 in., at Gs. per /oot? ^ - iin^. j63 1». 5^. 
 
 <9^ A round pillar is .to be painted, whoie height is 18 ft. 4 
 
 ui.faBd tha>girl;lQfti6in.: howmahy sqii^te yards iHisiti it? 
 
 >* > " ? ^i AM8. ^ yds. B ft: $1^. 
 
 10. What is the differisneo^lhe iiMias of the'flbdrs of tm 
 
 rooms, the one 43 ft. 8 in. by 30 ft. t iH., the dtber 38( ft. 5 in. 
 
 .|^49ft7in.7 . t; j^. 73Q ft. 7 in. IJ pla. 
 
 li* The iBanal whieh joins the Forth and Clyde* is' 3^ milM 
 ^ng,,36 feet,|l»road^ and mean depthj feet:. required the iiutober 
 of #ibical yiida of excavation. iiiia.« 1,330,5>69 csydsi 
 
 i^llr^ ^ How 9!pny brick* witt buildA waU 60 feetdtong, 8 f«iet 
 higiirlinid two bncks thick, at the rate of 140 hrtdka per atan^ 
 
 ^j^ipare yardl» ii>^|/^vt'-s m ^-z ■ v i*^ 
 
 '^iht'ceiluce a briok wall of any thickneM to •tandard 
 
id iiiio 7 aeafii, 
 
 ok? - 
 
 in. 6} pts- 
 oor, ftteatuiitag 
 
 h is 5 ift. 7 ill 
 
 eight ii 18 ft. 4 
 ^ftTds iriB hi it? 
 d8.3it. 6ii|. 
 le'flbdrs of two 
 tberl^ft 5in. 
 
 t. 7 in. i^ pt*- 
 
 yde i8 37milM 
 i^ed theputober 
 
 iBeiJoQi,8f«et 
 iriiiks per ttan^ 
 
 81. 6d, 
 
 IVJUUIIw Wr VBIItw 
 
 Him yffiiF littf i«i j&t Irn'm^m' 
 
 IK ' WbM will be the expense of lining 9. wdter oil 
 10 in. loQf, S ft 6 in. deep, »n4 1) >^ broad, with ifaoet Umd, 
 10 lb. to the sqiMre foot, ii jCI 18^. 9di t»^r cwtT 
 
 16. How many s^iM' yiErdw of itMtdMNl rfaiMitJ/i^l^ 
 wajlf 75 feet lqi||r» ^ ft 9 in. big|i> and, tbr^ briolp |hiek1^ ^ . 
 
 v^ii-toL^^^^^i^L' --i--''^4r'k - li•^^J^^''^P^I,%^?^v- 
 ^. What rt t1^. T^iie of 5 oak |»la^, a*_ li.39^.^p^rMt> 
 
 6a«i 17 ft. 6 in. long, and wliope breadlns are, two of Ineiiii 
 
 ^&ti tttih:^pit. m the middle; this iftird 1 ft. 6 111. In the 
 
 midflte^, ^ JRraMfi ll i^. a/ti. ; kti<t ^e fifth 1 ft 3 in. 3 pts.? 
 
 '}JoClPmd tKv'ezpense of. aijErgiog a ^llar, the lemrthof whieh 
 is 4%tt4 mh btteidttt^5 ft ^In.v'in^ a<ni^ 9 lil iti.;^kt 6d. 
 periHild^d. . ' Jl»«; ^ 8k^^|tf. 
 
 %9i A pliM oif^ gt^uiid, m^sarShg SS ft. 3 ML Mr 9 ft 7 i^., . 
 ii U mpi^^^ #ith 8tJ9n«ii/^6h Idi^bfilring Mt:^ i^.';1i||.&i; i ' 
 bow many, stones will it requiref and what #ill m the Mpadld <" 
 at It. M-t^irs^ti^re iiii)t? Ana. 176yJv Mmk; £1^ 98. 4|d. 
 
 20. How much plastering on a partition 7 ft. 8. in. long, and 
 10 it 3 in. high, dedxiot^ng a doof )6/llt«!3 ioi^liy 3 ft. 10 in. ; and 
 wi#¥iH i^ W* <^^.5d. per^qWe>y«M41. ,1 i M i,^ <*« A 
 
 68 feet 6 inches in length ; and in it he has 
 
 , ^^ Wl»gtl?j or the c»urt, yard, and 5s l^t AW«ll<^ 
 1»mII ;; jihe ffijot , ,way is l^id with' purbeck stone, at 'SL ficj' |MDr 
 yard, an|, i^e rest nrj[t^ pobbl^ at; 3a. per ji^d ; ^lifk(vw^L;tlie 
 whol^ CQiine tot^ ^ Ana, £4!d its. Oj^d. 
 
 Sie Appeidix'^No^'5» ■^'- i;t •• ri-ma . 
 
 •PC FIND THE TONNAGE OF SHIPS.^ 
 
 ttoii^: Ituftiply the leM^ttlv^f tie k^l, t^A W^hni '^ ' 
 {vessel, or i^ much o( the ship as t^^lds Upon tli<l'|^uW^, &|^ tie' 
 length-^ t% 'Midship bebrln,,tak<3n also within, from n^k ^o 
 plawlK' i^^'tult pi^et 1>y Kbl^ tkh breytdih; td^enis tttje'^eptli ; 
 tl^a^d^^d%iii^ph)dtfet ^ M, tttitf U$ ^ikaif^t ^ittm^ 
 tlre%iiii&§. "••'■*■■ ' ■ i%*P- ^•'y'-' >'^« f^' ■"■ -• " • •■•^^f*ifc-'-^^'>"' ■ 
 
 l2 ■" '■ ■ 
 
 iil 
 
I ' :!:':mI 
 
 iiii 
 
 11 
 
 1' ■■ ,ji 
 
 '4 
 
 ii'f 
 
 liiji Plh 
 
 t'! i: 
 
 « -; 
 
 
 ■!"i 
 
 1^1 *V? J»# Jjt^ ftfl, m4 
 
 
 J'i- 
 
 e of a ship whose kefll^ Hi ll$tf 
 
 1- :r 
 
 Is a|iMtb«tf.fifeti io tbi number of chanffes of order or positioQi 
 of wbiditiiR^^Of^ mow tlngSA>e> susceptible, .nm.,- ^ -^ 
 
 RiiLft: ilultiplyjiil ti i^rikiaof thenatci[yiiI^H^<if lii^^ 
 hent'fiom qne ti|» t ih« gi?ea number, of tbinffs, continuaUy 
 toffetb«r,^^t)Jl''tH0 liumb^ o^ f^rmutations ifequ^re^ • / 
 
 |. H$||ir,m|»Dj chaoses can bei rong op a ^bune of 8i belli? 
 , , ; , lxax3X4)|C§X6X7>^8srHt0a|26japi.:,; 
 
 d.;^ How many pefmuiations can be made of the 9 digits t 
 
 ^, p.ovr many perj^^utations ean be u^d^ of tlM, letlpM^n 
 ittQ^QT^ mt^ri^eif ? Ans. 9^8800, 
 
 ^r ti<pw iiK^nv ehanfeai canj^ rui^gjon 1$2 bells, and how 
 ]dng,^<M^i| tak().^orii^-^Lliem at 10 pupr minute, lepuntiag the 
 yeftcji^daj|%6 bouif<|t . v 
 
 V / A^9^ Changes 479l001$QQ ; ^e 91-fy0«rs., 
 
 u. 
 
 'Us ■ ' 'MIBOEldUklNBOIW^'EXEjMXiaSi''. ^ i ', ' -^^ '' '"^ 
 
 l.VA gentleman has a)|;iudeh intheformof ap^rane!6griiiapi, 
 whose diitienri^ions' are 64 fathoms % 36 ; be ii^ten^a to have a 
 s<^t!ti^ one 6i the sarne^area: re^ired'the sid^of th^j|wtuare. 
 
 • - 4ns. 4SMmiM. 
 
 'm 
 
 the 
 
 fourth . , . ^ 
 
 Ans. 18, 32, i0;'40i' 
 
 3. I have received advice from my factori^bat he has dis- 
 bursed on my account the sum of 4000 guilders 15 stivers : I 
 demand wba^ sum I imist^ remit tfor: that in Epgltsb money, 
 eJciQl^inij^r ^3s, 4d. flenxif h per £, ateclpg, and i^lso wh^ Ihs 
 commiiriljon cQik^^^ to at,JJ per cent? / , , 
 
 ^^; . '^1in».,JJ400 Is, d4^ J c«^ ; 
 
 4. jK^re vt9iw,Q tpweys on ^plain, thi;^,pe 24(}tfi^ h^ 
 and tli# qibof IIIQ Ji ft lafllder pla^d Jin tbe line of oisMmiQi be;^ 
 tweea theni, Slf' feet from the bottom of the lofvest, i|r% |pn^ 
 
r or positioQf 
 
 w 
 
 ), coQ^niialfy 
 
 « of % heS;) 
 403120 japi.;,, 
 )9dtgit8t 
 
 19. a^(^ 
 
 ,.li5S8i00. 
 iUSiaad how 
 (QpmUiBg die 
 
 1 ■ f^ -^ 
 
 ' . i - • • •■ 
 
 n^B to. have a 
 
 inwf.",' 
 
 kv sf ; And the 
 le^e^arts.*' 
 
 22, i0i*40. 
 aihehasdif- 
 
 15 stivers : I 
 pgiieh mone;^} 
 also what. MS 
 
 isiiiii«ii Per« 
 
 mODmualXmOUB 
 
 ■mm' «toadfll, #V ill d^di: l?q^^d m'cHMe^^Mit Wk 
 simttitf 8h% 4hat will carry 5 times ai mtMdi. ' 
 •'.ifMi Length 76'94-f^hreidth 29*58+, depth 14*87+. 
 
 6. ' A court yard is 50 feet long, and 40 feet 6 in«h^8 bMad : 
 whait 'will the paving of it cost, at 8sw 7|d. periquare yard? 
 
 / All*. dB4016ii^d. 
 
 .7* ^ If a house hayie 3 tier oC windows, 4 in Ajtic^i^ iMid ^jthe 
 hif^t of the finrt tie^ be 6 feet '3 inches, of t^ sctQond.Sile^ 
 4iii9heSraA4 pf the tlMrd 4 feet 9 inches,; (find the'lN^a4^hof 
 each 3 fe^t&tnchep; what will the glaring come tp, at ll(|^. 
 per foot?, ln«. ;|Q14 58. lOd. 
 
 8. A' gentleman, on his travels, received at Paris 12250 
 Mwik fbr a biti of exchange; ih% v^Iae of ^hich i^ "England 
 Wa8 J6500 : what waJ9 the coo^ o| exchzipge between l^n^ataid 
 attd France? ■ • Ans^Z^lnittcBMfmB.^: 
 
 ■9*' A sqiihre plantation, whf^^e the trees air^'12 feet distant,' 
 CQnt|iins 10^900 trees : what is the length of the sjde, 'aiid Im)W 
 mafljr'acreift doef^ it contain t'^na. 1316 yards, 357 j^^' acres. 
 
 10«> There are two circular pond8 in a gentleman'^ ^pleasure 
 Ifroaad ; the diameter of the smaller is 100 feeti an^ the gMater 
 18 three tiitiies as large: what is its diai&feter? '■'<' > 
 
 Ki > '^«** 173-2+fBet 
 
 Xh There j^e ,two columns ja the ruins of |*ersi^poli^4eft 
 stalndifig upright. Jithe one is 64 feet above the plain^ §ii<i,rj^ 
 othfr ^ ; in a st|'|l|i'gbt line between tfiese two standaiin ju^r 
 ,<iieilil; 8m|iMtatuc^ the head of which i^ 97 feet from the 'summit 
 ()fi1|le higher and S6 feet from the top of the ^y'kfJ thedrtliinpe 
 of litie bai^ of , wh'^ch column f^pm the centre fir <the staltiM's 
 ||ue is 76 feet : ^Qquired, the distance between |t,hi9 tdps (^ the 
 colujiiins- -4n«r., ],S7+fe^t, , 
 
 12.., What will the digging of the foundation^ of a^jionsiB ^8 
 feet;loQg, 33 feet broad, and 5 feet deep, come id, at la. 3d. per 
 solid yard? , . Aru, 4I5J yd., £25 lSifi(v5id. 
 
 13* < How many 1 yards of )ainting in a room 45 feet 6 inohes 
 long, 24 feet 10 ioohes bfoad. and, 13 feet 4 inches high,«nd 
 how much rrill it cost reckoning the whitfC- washing ol th(B 
 oeiiing fit 1^. per square y^^^^nd the )ref| |t lO^d. per square 
 yaidr 
 
 illic CeUiiig 1^5 yd. 4 fl. ll in.=:l58.l|a.-A, wails 208 yd. 
 9 it 6} iiu=;£9 28. 4d.if> or ooit irtatt £9 Tda. 0|d.|}. 
 
III! 
 
 •l'!' 
 
 ! m,i. 
 
 ■■■: H. 
 
 ilM 
 
 liliiii 
 
 IJii imtiihii iiiii 95 
 
 I 
 
 W ;OlMbeiof n^d hii^ifn fftidiilT } of lh<a^tlHa I li»Te 
 Hfedltt^Nikmlie^ l^j % «b4 I 9^ iIiq p«>4iMl bo dbiiiml Hint^ 
 tli4 i(iiolieiii ifill b0 42 : what Was his ag^ f J^^ ^. 5 i. 
 
 m^^^'gMtlemiiii' sent an order to hm grrotii=^?^ fol 1 6wt. 
 intMr.'ltt lOd.j^rlh. ; tlfo gmeer hm siibii0 at fhiit i^e0> tlid^ 
 '8(d. and lid. p^rfh.: iio# men/ Ibf /> at Mell of 
 ^eea molt h^mix to|fether to eii&cutd th« 6irdi»r? ^' ^ 
 
 ' i^'lfe lb. at 74.^, 161b.j^t 8d., aiid ^90 ai U^ 
 ^qiiaii ihfL'- ^<%rncti,, ixnd 5 times the price of ^|i^!|nif<|ctn 
 
 Vk Bam mm^y i^jnpm^ ifomv»nj i4 V^ vfimm/k sit in a 
 fifies^t positiqn r^mA 9 taj^k al cBon w ; aoii whal vf^oUi. lie 
 the wliole expense^ avpfntting e«eh dM»nei^oit 3^ J)|.% 
 
 Ak9, 4790(^1600 days, je778377600 expense. 
 
 tha 
 
 il 
 
 Wd nun aiE w&at he ironia naye for ttie rewara 01 qiMneenintT. 
 ^KlwvliesslolS'd he miira't have piie ffFaiii of wheaF|riYea^ini', 
 
 luiil, wW int^iidbd him a noble reward* was displeaMd^'ifiiilb'e 
 askill what lie tbooPt speb a tri|n1 bat Sessa d|eiarins he 
 ««|0M b|} eofitented wjip it, ft was ordered to he nten hl^ ; 
 theMni Was astonisbea'when be found that this woofll iraig^ so 
 ifwt a quantity, that the wbele world eo^td not produce it: 
 k«^faSliQAhe number of grains^ and what their would aib^attt to 
 i4U«s.||d.'^r bushel. 
 
 • '4iii. 1^446744073709551615- {fi^ins, at 10LS|^. 
 
avKinom 90m muwmjkmm^ 
 
 
 rtJl^-'^J 
 
 wnummn worn mMAmaiAmm, 
 
 Wm ji roeint by tm^Munl WM. ^ jov "Mia b9^ 
 pttof«iehuige7 Whitv^io'jfbii dX3^4h9 eoniM of 
 
 >f fot 1 tmu 
 /at Meli^of 
 
 ehBiifet !■ the eoune of csmilfSi.imt tliMljt the MBi li 
 tiM Mr of e3i»iMiure f What ia the mMiunff of igio ? of iMBO^t 
 What do^ fS^ma-hj iU^'ot'^n^J'Wmim ^ l&itiaii «». 
 eh»D£)9 wjth. Holland t< vith HamhimEbt Jivilb Fnuiaa^l y^ih 
 
 Il4t^>ffse» 
 
 rsMM ait 'in a 
 bat if«oUiJi9 
 
 00 ezpenae. 
 3 'the Mine of 
 
 tneer 
 
 irmwaoiii^ 
 
 itly^i^ecorainf 
 welr^^: ihi 
 leaaeirifiiiiB'e 
 
 e 
 
 iroi , ^ , 
 
 I produoe'it: 
 
 old ani^ottt to 
 
 :i«;'..n.. 
 
 357na.|0id. 
 
 Phiaaia. 
 Untied 
 
 :Afa brgraea Blil^^'^Tii ill tliWb6i]bi^ar''WHit'1a W 
 meaning of Alligation? What ia the meaning of Jnrwj^&tf 
 Wl^t ia tiM meaninf of ^^ohalidn f What do jod mkkB\f 
 tha a4nar» iooC^ Vthii do yon metn bjt Ihe' aabe mott 'il^ 
 it tlw >«le tif poaition adi^lledt What i« Ariihmatiaii Bwu 
 gieaihin? Kentioii'an inorbaatng' aeriei ki'ArlUmetlmlcIl^ 
 l(>ba|on >-^ deereaab^ a^riea. What ia Creomefrieal Frt^km^ 
 fion ? Name an ihcileaaing aeriea in Oeometiieal FibgieaSoii ^ 
 
 -a decieaaing Ben^§c W%M ^^ mM ¥'^^}^'^'', ?' 
 Daodeeimala ? How la the tonnage of anipa toond? What la 
 
 .'.n 
 
 : i 
 
 '>'«!.#«. . 
 
 
 l^ c.r, 
 
 :L<'- 
 
 
 '. ' • ■ 1 i 
 
 5m 
 
 (If ' •X' • 
 
 
 
 
 
 
 /^- ■ 
 
 
 •• 
 
 -ft 
 
 
 .b OJ 
 
 
i.nF; 
 
 ill!" 
 
 :v'»/ 
 
 ■-.ijfj-jrAvrj;/ 
 
 ./.', 
 
 :i .'^.0"5: rfHOiI-,.'#Ti> 
 
 
 >v 
 
 n 
 
 .,t'.: 'hi 
 
 
 VI' 
 
 .VH 
 
 
 .•..I'i 
 
 4.^i 
 
 i^Baid^^k 
 
 ^ 
 
 what «>o(J»,tro h^^.^kl 
 
 •mOrJIY SINGLE. 
 
 > bailie htdgtt araiiiMrtsdllM t^end i«ooaiil* ]^loiigiii|pttii 
 «il«il' penoB, which i -lay diflpened jn >tb« :fi^-]mk,^«a4 u| 
 ailMiftdi tin thick proper' brdct of Dr. and Clr^: .the. left hind 
 w^ofAwtirj folitf Mirier iippoiiitc,d for the l>r« aadtthe riflil liDr 
 tJM/^lv An Index, 18 prefiiMd to the .Ldd^i eontMauilf the 
 QamOtDf the peoioB* wooee aecouotaareinit* .. '^f - 
 
 '' )■?.'• »•' • jt ■■ .;4 ■■'/ •".*■ >. ' • -' .■'life';' t. • 
 
 DIEBOTJONS^OR TBS \^,^BABHC% \; .,„:,' |f ,,.j 
 
 Cm into the Ibay-Book one montna aojepiwitfli a#d Ml<|^iale 
 them hytheii^ proper mlea. Then begin with tl^e first aecbont 
 of the Day-Book, and post it into the Ledfer* leaving a apace 
 below it to contain more accounts ; if Dr., write on the Dr. 
 aide To Oood», or Cath; it Cr., write on the dr. side By Ooot^, 
 or CmA; next enter the name in the index under the first letter 
 of the snmame; and lastly, write the figure , denoting iJie 
 f<^o of the Ledger, where it is placed opposite to Uie account 
 in the Day^Book.^ Do the same with all the first month's 
 accounts, and then copy the second month's into the Day-Book^ 
 and calculat<^ and post them in the same manner ; and proceed 
 thus until the whole be finished. 
 
 Note* Befora potting an account, look into the indvrs, tnjee if 
 the name be there ; if it !•, pose the aoconnt in the space below it ; 
 and thoold any spaof be filled up, you muit open a new account, and 
 transfer the balance of the former one to it. 
 
 Besides the Day-Book and Ledger, n|erchanti, even in a 
 retail business, find it convenient and useful to keep some sub- 
 ordinate or Bobsidiary books, viz., a Cagh-Book; in ^hieh ace 
 entered^ on the left hand or Dr. sfde, aM sums of moiiey re- 
 ceived | and on the right hand, or Cr. side, all sums of money 
 paid away. An Inooiee'Book ; into which are transcribed tall 
 invoices of goods received, dbe. A Bill^Bo9k; in which are 
 recorded the patties to each bill, its date, term, md other 
 parlioitfan «Qn<»ming it| bn, diitinet oolomiuK 
 

 
 HI 
 
 .1. r,.;- 
 
 ^-4- 
 
 'i 
 
 ToraM0,JM.¥;MB&' 
 
 ,rri,T. .otiKi " T 
 
 Jll)blM«. Dr. " •''^'' 
 
 ph do; p2|..JL..;^^ .mJ9^^ 
 
 67 do. oati ...:;...;. .,(»' 4i.0d. 
 
 I-. (■<,'. 
 
 #/ 
 
 ■:M 
 
 
 .NC 
 
 Rohirt Jenkinmn^ 0r^ ;' 
 1074 ydi. brown«eloth' (9 48. 6id. 
 
 1/ 
 
 .«; 
 
 J0eph Wakefield, Br. 
 lb. ffrc 
 9| lb. bohea .T.... O 9s. lOd. 
 
 reen tea :..... ;.;.:^.;.... (® lOsl Od. 
 
 / 6 oz. 'nutmegs (SQu. 6^d. 
 
 lOi oz. blaok pepper .., O Os. 2|d. 
 
 19| lb. 8^p (B Of. lOd. 
 
 ! 
 
 •5 V"\'^ 
 
 1 15 
 
 Jonathan WMterton, Dr. r> .. ^ 
 
 f^ gallons binlui43r> «t>C j. . ^i*.*. . . . .«.« .v . O , d&Uiv 
 
 jl4i do. ;red poii.., f® 188. 
 
 13 do. Malaga <*iO SlOs. 
 
 17| do. Lisbon (&) 198. 
 
 7 do* Mountain (SKdlf. 
 
 I ^ • ...,..V'' »^^f^- 
 
 
 flenry ChodfelUm, Dr. 
 
 d4 
 
 ,.....ebcoii 
 
 ii^ 
 
 78 
 
 943 
 
 ■ '■.:■> 
 
 ; '? . t uM ' i 
 
 a 
 
 
 6 galloAs ram 19-188. 
 
 10| do. gin (d 368. 
 
 i i^viiAJt, 
 
 • / 
 
 16 
 
 15 
 
 ii* 
 
 •«» 
 
 
 41 
 
 ,.U1 
 
 »3| 
 
 ,1357^^ 
 
 i^L^ 
 
 .,^d ^ 
 
 V)l 
 
 «1. 
 
 6 
 
*•■■ 
 
 (■ 
 
 « ll 
 
 m. • 
 
 i 
 
 M 
 
 ;i 
 
 ii 
 
 a 
 
 f'i 
 
 11 ]Mir Mtcb jp^gpc^nn A lift;; 
 
 <|NiirihiU|fll|jMbiigg..... (B 84a. 
 19;|^ir forft4^t^|Mki||f ......... (9 4f» 
 
 «IS|Afi W0«ffr2y, Btq., Dr. . 
 87 ptir i«rmteen hanging..... . (9 96«.' lOd. 
 
 ;i9|Nar jiqttpil han^riiiga /S^ S^i^ 4^ 
 
 — 88 • 
 
 J«iithua HmuBeJkeeper, Dr, 
 
 ^7 bashv3 pkt. pease (9 9i. per. 1|U|||^. 
 
 4 butb^^j'pl^ j^s .^.... f9 14f. dftf , 
 
 g^b.1. 
 
 8 
 
 ■ ■! 
 
 rrrr 
 
 ¥ 
 
 ^ 
 
 Humphrey Arm^t^^ng, Br, •■ 
 
 7 thooiiMi^ qaiUa ...... (9 Si. 9d. per hand. 
 
 r/'8l reami pi|per (9 la. 3d. per quire. 
 
 : ^ O. -., , ,„ .. . 
 
 Thoma» B^9U)mon» Dr. <^v .i-> 
 
 il7 atonop aoap ..'^ . .v.. . . . .... . . . ® lOd. p0r Hk' 
 
 ,:i, .■ — „ . '-''-■ : -i$« ^ — ■ •■ ' 
 
 af 5. 
 
 ft 
 
 3^ 
 9 
 
 17 
 
 16 
 
 1 
 
 H r 
 
 Mra. Arabella Fearnwt, Dr. 
 
 19| yarda Eiandera lace (Q Ida. lOd. 
 
 do yarda ribbon (Q la. Ud. 
 
 4fana ...|.j. ® ;5a.6d. 
 
 9 aarceinet hooda (9 8a. lid. 
 
 . : >■ , * ■ 
 
 ; V. ~ i . _ , , , 
 
 ' . . •; ^.:^l' , _j, , , ', ' . [,,/ 0i 
 
 i ■ .-J,'' • 
 
 Mt^'^fgs^ge Mountain, Dr. 
 
 V l7liMaJ#iQe ..^ ;..^.... (9 ^654 la. 6d. 
 
 M 
 
 ,■ ^1 " 
 
 1,919 
 
 i 
 
 i 
 
99 
 
 1^ 
 
 t 
 
 
 ft 
 
 3^ 
 9 
 
 
 919 
 
 ¥ 
 
 n 
 
 16 
 
 ■J 
 
 
 1 
 
 01 
 
 1<< 
 
 << 
 
 i 
 
 1 
 
 4 
 
 1 
 
 e 
 
 m- 
 
 mm 
 
 SS9BI 
 
 * 
 
 pair; 
 Mir 
 
 
 i. .■■ 
 
 34. 
 
 9 19 
 
 IfiM Zoti^ Durlingt^n, Dr. ^\ 
 
 . 14* yard* foWif^W 9jUf ... • r.r- (?& % H 
 9fliyArffs ijilk damatk (S> I60. lOd. 
 
 ? 
 
 Mar."!.. 
 9 
 
 ■ ,.■■'. vr 
 
 51 189^ 
 
 . K 
 
 Jpteph W^m^t, Dr. 
 8^tone|b^con (Q 10^. per lb. 
 
 15. 
 
 Sir Henry Greaiman, Dr. 
 
 4 table le^s China <» 54a. 9d. 
 
 2i^ dozep p^ea o 55s. Od. 
 
 14 eoffei^ oiipa (S> lOi. 6<l. per do§ 
 
 7 11^^ diahea' .4J..I... (3 14a. IM 
 
 '%>' 
 
 ,hf' 
 
 ^egory BifMrmin, Dr. '\ 
 
 M^^ligHah llBftdera (S^ 28. S^d. 
 
 1^ Eaclfd'^ Elenienta ...:........ ra 7s. 6d. 
 
 » ' 
 
 _-,23. , _„ ,',' 
 
 -^ 
 
 
 I 
 
 If ll^la wheat ® l^a 6d. 
 
 ", ' 1 . \ 
 
 93 19 7 
 
 ' ^n, 
 
 ;r 
 
 30 
 
.III;. 
 
 ii 
 
 I 
 
 
 !;ilOin 
 
 w 
 
 MR 
 
 i 
 
 lM*i 
 
 li 
 
 m 
 
 m 
 
 m 
 
 . » .« 
 
 
 
 '\ 
 
 .ToiwMtti Mar. 11)1^ IStti , 
 
 ! . J .- ?/J 
 
 17 4os.MiiliiSf«i....j\ «. (9 imifL- 
 
 ;i< 
 
 * n 
 
 Apr. 4. 
 
 iUeMfitffr Penrith, Dr, 
 904 yards Nan'kednf ;.... (9 9i;4d; 
 
 . dral ._ .,^ 
 
 84 yardiiiiperiorredeloth...... (9 681. Od; 
 
 90A _^ ._ 
 
 ,SS| yard! iapbi^ltliie eloth ... 38ii'6i. 
 S7| yarda ■uparidr drab oloth ... (Si*S4€M. 
 
 Cr. 7AoffMi« Borrototiian. 
 By caab in full 
 
 A... 
 
 i^r 
 
 <>* 
 
 16. 
 
 . (U. ' I .; 
 
 Jftat XotfiM Darlington, Dr. 
 aai yarda figured silk ...... 
 
 ilL 
 
 90i 
 
 O 8a. 
 
 '.A 
 
 Jfn. iiraft^tta ^mnm^ Dt. 
 
 lidOyarda riblKNi ...,.....« (9 Oa. 7^* 
 
 86 yardi camlet (Q la. 9d. 
 
 96 yardi crape .\... (Q latSd. 
 
 .60yarda bombazine (9 48. Od. 
 
 40 yard! grey stuff (9 la. 9d. 
 
 25. 
 
 
 ■J 
 
 -pmteiN OWe, JDr. 
 i^i yaraa superfine Une cloth ...... (9 38s. 
 
 J 5i yards auperfine blue gfey, ....5r-(9 34a. 
 
 i98i yvd* auperfine raven grey (9 34s. 
 
 if . 
 
 Is 
 
 >.*(•, 
 
 . '1 > 
 
 S3 
 
 ' ; 
 
 197 
 9 
 
 13 
 
 
 ^ 
 
 m 
 
 16 
 
 6 
 18 
 
 6 
 
 
 10 
 
 II 
 
 9 
 
 4 
 

 . "i > 
 
 S9 
 
 ' ; 
 
 V 
 
 197 
 
 H-.} 
 
 13 
 
 3 
 
 41^ 
 
 P» 
 
 t.\ 
 
 16 
 
 18 
 
 6 
 
 $ 
 
 10 
 
 11 
 
 9 
 
 4 
 
 
 
 
 •fPwTl^^fl 
 
 ^T«boBto» A|dllV, 1041. 
 
 •Ml' 
 
 fll)r JKniry 4J^tauM, Dr. 
 A sUf ar Mp^ wMt^p. ;|^6 dwt a tf..«4^iii. 
 
 f I .1 >-< 1 
 
 Or. £or;d[ l9ffor|r« Mwntuin, . , i, , \ , ^ 
 
 By a biliion Mefin: Dioaglmi 4& do........^^... 
 
 >/ 
 
 Lady JAutHitg, 'jUr, . 
 
 .ddjaidiMiamftnoo <9 li. 5d. 
 
 ^5 yi^fli Periian (9\ 3i. 6d. 
 
 dlyardilawn .^;.. ....... (B 7a. $d. 
 
 ^ . din yarda j^ambrio (9 18a. ,. 
 
 ..<> ■•'>(■, 
 
 trrMiy 1.— 
 
 George Trider, Br. ^^ 
 
 SMyardf oheoft; .J.....;. (9 la.Od. 
 
 183 yardi chedi^ ..J...,.ttk /9 la. 9d. 
 
 434yardii^heok (Q la. Id. 
 
 <m^fkk6» check (® la. IJ^ 
 
 Olr, WiUiitn Johneen, 
 
 By cash.. X78 
 
 By abateaaeiit ., 16 
 
 HIT 
 
 n 
 
 ■<\\ 
 
 >fr- 
 
 NkJu^Uie dkeeeernqtigert ij|r> 
 ScwtSqr. 171b.<^eahire9hccae iQt 848.percwt, 
 1 owi 3 i|r8. 14 m- G'toaoeater d^. (® 748. 8d. 
 4owt O^ra. 16,19^. Su%ilk .,( do. (9 65a. 4d. 
 6 «wt. 3 %n, SO i|b..,¥pi|u|hira 4o^ (9 56i» Od. 
 
 (f 
 
 
 ■>.ilV 
 
 3 
 
 <■■) 
 
 V, 
 
 .ft 
 
 ■^ ?! 
 
 76 
 
 dso 
 
 U 
 
 *93 
 
 ( > 
 
 78 
 
 
 54 
 
 1 1 
 i} 
 
 Oi • 
 
 6 
 
 1 > 
 
 
 •/ 
 
 9 
 
 (I < 
 
 H 
 
 16 
 
 I 
 
 If '■ 
 
 .1 
 
 U 
 
•' , ;i 
 
 
 ,i: :f 
 
 lAvmim 
 
 
 XoioDto, Maj^l^4fe --> 
 
 
 r 
 
 ' yards wonted Uuo afasff ... . ; ; t9 1% 1 1'di ^ 
 
 Wds wo^a «<^M *h4|;rV (S^Sii^aL, 
 
 1 
 
 12. 
 
 AJ.^ 
 
 Miff LomM Darlington, Dn -v ^ 
 
 SI yards brocade ® 9s. 8d. 
 i yards Ijastring ....HT....... (^ 58.3d. 
 
 4^ yards Persian (® ls.m 
 
 1&. 
 
 
 Jikej^WakejUld,!)^. 
 
 fib. ffTe^n tiea ^ IQs. Od. 
 
 ^irib. bbhpa ....;:.,.. ^ lO's. Od. 
 
 9 lb. pepj^r.. ..f ® ^8. 0d. 
 
 of lb. ooflee ...»^.i.r«*..«; «*..... I® Ss. Sk). 
 
 7 lb. raisins.....:;..^; m. Is. 6ii 
 
 -_L 
 
 j^ 27; 
 
 Or« Robert Jenkinson. 
 
 , Jilhe 6. : 
 
 J(9fAtki Hoiisekeeper, Dr. 
 V (jrs. oaiB 
 1$ btish. please (® 9s 
 
 qfs. oais 7S> 48. Od. per bdsh^ 
 
 9s. cfd. m ] 
 
 1% biish. beans V. . ;i1it,;i; r;^ |^ 7«r. 6&.\ dio^ ' 
 
 1} b<isli. tares .;..^r.^;..:V i$ l'^. 04>;* d^^ 
 7 q»s. milt ...'.'h.iV;.'..:. /©' 10s. JW. i; '4p. 
 
 a- 111, 4- 
 
 a^ 
 
 J i 5 
 
 Vf 
 
 9 
 
 MM* 
 
 17 
 
 i7 
 
 it-';') 
 
 2 
 
 \ L 
 
 IQ 
 
 242 
 
 if 
 
 65 
 
 
 2 
 
 jfipi 
 
 8^ 
 
 17 
 
 19 
 
 ■•'*.;: 'v^.i 
 
 44 
 
 <.,■• 
 
 la^ 
 
 ni 
 
 44 
 
 ,yi. :>.'■.■»',■ 
 
 V* } 
 
 7 
 
I»> 1 
 
 
 {•^pOMA, ■ 
 
 
 ■.- 
 
 
 41 1 , ; 
 
 17 
 
 i ' 
 2 
 
 1 
 
 44; 
 
 1 >.^>^ 
 
 >• "i 
 
 . • ;■ • 
 
 
 71> 
 
 
 § 
 
 V J 
 
 4 
 
 t • 
 
 
 It 
 
 
 343 
 
 
 44 
 
 . .. 
 
 1 
 
 >t 
 
 1 
 
 
 
 1 . 
 
 'j 
 
 7.' ) 
 
 1 J, 
 
 
 65 
 
 
 
 T 
 
 iwf^VipnB 
 
 
 . A OfOQiOf «K|MM Z«f ToVR , 
 
 ■■■■■■■ ^_. '*''•' ■)s"'-'>'>^ 
 
 ^iHwi^^^^.^. % A, ^ i^ 
 
 . j. r,, "jil 'Vk; -liO ."i « * Trn?^.7 
 
 •1 
 
 -•!i 
 
 tt 
 
 '*;l.i'; ' 
 
 
 ' tlM' 
 
 
 19. 
 
 lli^illiam Ahimti, Dr. 
 6 liutsfiifley ............ (9 58.^.^^!)^^. 
 
 ^& ■ 
 
 T T? ifieei^ skins O Ss. 6d. 
 
 ifeifreei^ skins ....;;^:;;..;; ^ Ss. 9cl. 
 
 15 buek.laktns (Q 2ls. Od. 
 
 17 Busstp Mes.. (3> 208.% 
 
 120 ifctobiiki«« ....,;. •,....'... ® 2d.4d. 
 
 J 
 
 lilt 
 
 July 7. 
 
 John Moniag^e, Dr. 
 
 19 galioijis gin (Sf 64. 6d. per qt. 
 
 20 ankei^ Mrandy. ........ i® 25s. per gal. 
 
 M 
 
 1 
 
 6 
 
 12; 
 
 V'i 
 
 iii 
 
 Tkotm^ l^erchant, Br. 
 
 ; 1 ewi» 2'qr. 18 lb. pepper... (9 3s. 4d. per lb. 
 
 I p cWt. 3 br. 14 lb. cloves . . (S> IGs. do. 
 
 I SlO CWt. 1 qr. 7 lb. raisins. . 1408. per cv9X. 
 
 i 4 CWt. 2 jr. 19 lb. 8ijap. . : . (Sf 93b. 4d. 
 
 14. 
 
 /dMif0 Hckaekeupwt Dr. 
 Wl TOxen lb. candles . . . 
 
 (S> 10«I. per lb. 
 
 !''.af..' 
 
 1^ 
 
 it 
 
 76 
 
 4 
 
 t% 
 
 274. 
 
 343 
 
 ■ ,f 
 ■•• t 
 
 13 
 
 14 
 
 % 
 10 
 
 
 
 
 7 
 
 
 . [ 
 
 r 
 
 ill 
 
 ^iSf? 
 

 ;j: 
 
 W#f1 
 
 I ,li 
 
 t.: i 
 
 ■P 
 
 MV 
 
 mllm 
 
 ipjl 
 
 
 J 
 
 "»»« 
 
 . Toronto, Jul j ^^^^84^ 
 
 »*ii<i i 
 
 £ 
 
 •r-fl 
 
 Cr. Sir Henry Orentwutn, , ^ 
 
 1j 14 litois whMl^. ... (Q lis. 9d. per .bmh. 
 ly 30 Ifiiti wHmI. . . . O Idf . 6d. per tesh. 
 
 ^ 20. 
 
 ij 
 
 ■•iS' 
 
 ,£idrd Cjiwrge Mountain, Dr> 
 6 panchjBoni mni (2) ITs. 9d. per gal.' 
 
 // 
 
 ^ii^ houiad Darlingtftfh -IV' >, 
 iO| yards satin . . . . . . .^ . . . . ; .'^ ^ 9s. 6d. 
 
 15 yards brocade. (3> IDs. 8d. 
 
 .11 scarfs (S lOs. Od. 
 
 14 yards Qenoa velvet ........ O 17s. 4d. 
 
 10 yardu )uatriog« . . . . « (9 5s. Sd: 
 
 
 3 
 
 -*-r»- 
 
 26. 
 
 Cr. Henry Goodfellow. 
 By cash in full. ....... 
 
 // 
 
 George Candlestick, Dr. 
 6i tons tallow &> Ts. 4d. per st. 
 
 Aug. 1. 
 
 Joeenh Wiimot, Dr. 
 
 90 St. 12 lb. bacon (S> lOs. 8d. per st 
 
 13 firkins butter (eH 54s. 6d. per fir. 
 
 William Ogle, Dr. 
 
 43| yards broadcloth • • (^|. 35s(« 
 
 1^1 yards comnon yard wide . . . . S Ss. 
 
 TST yards fine narrow , (S lis. 
 
 S4 yards raperfine blue (Q 38s. 
 
 I v 
 
 1658 
 447 
 
 m 
 
 ??; 
 
 d: 
 
 
 
 
 33 
 
 id 
 
 381 
 
 51 
 
 ■'i 
 
 \im 
 
 11 
 
 ., / 
 
 5i 
 6 
 
 8 
 
 7* 
 
 1 
 
 9 
 
m 
 
 £ 
 
 •. 
 
 ! 
 
 d: 
 
 ^ ...-. 
 
 i-M 
 
 1^ 
 
 ;■/.. .. 
 
 i' 
 
 
 1658 
 
 
 
 i 
 
 UK 
 
 ''e 
 
 
 
 3 ". ■ ' 
 
 '\ 
 
 >: I 
 
 i . '' 
 
 
 L' 
 
 ■ ' ■ . .-. 
 
 
 
 3? 
 
 ^ 
 
 5i 
 
 id 
 
 7 
 
 6 
 
 ft 
 
 6 
 
 8 
 
 51 
 
 17 
 
 7* 
 
 '."/ 
 
 ? ^ 
 
 
 \m 
 
 1 
 
 a 
 
 
 
 ,l> 
 
 .^-H- 
 
 •Jr. 
 
 ToioBlo, Aug. 4i 1141. - '-L-^' .i^ino iu ^ | J[ 
 
 ■*'^. .•«'i<»^'^'»Jr5i 
 
 lO'ewt 3 qr. 18n>. ■ogar ......... (9 79§,Mk 
 
 1 cwt 1 qr. 17|(b. teik ...^.^ (9 J639 13«M<^ 
 
 |S «in. qr. 17jlb. misins 93i. 4d. 
 
 '8 6wi d qr. 14 lb. hops f® ll3f.M 
 
 I II * f 
 
 oaiiji .^i m . . My-a i'^/ 'u»!.vi . r 
 
 ■">!■ I J^»^ 
 
 SHrReimi Oreatman, Dr. , 
 lO'oK. 14 dwt. 8 irr. gold-plate (S £$ 14i* 9d. 
 • FCiroz ,......, .J. ....^i^ 
 
 // 
 
 ai 
 
 • «. 
 
 > ■•'■-,* 
 
 
 ;.oL- .i>.r^ ^iiij. ( 
 
 
 I.:. 
 
 M — ^"ir - i l l .. i, .j:ij>. .,,■■ . 
 
 /•ififf ^(gweaHle, Dr. 
 5 dbk fioe steel snuffiMrs O 8s. 6dl per pair 
 S?4 doz. liMidon r&zors ... (Sf 3s:'4d.«aQll^^ ' 
 
 6f dd^ ICentiri^ hatntners (® 19s. per doB.> ' 
 
 3G. 
 
 (k. Jhkm WeMteriy, E»q: 
 Bj cash in part 
 
 24. 
 
 Jo9kiM Hou9eieeper, Dr. 
 
 aOUoequilU (9 lOi. llfd 
 
 9 chintx qoilts ,. (if 24s. 9d. 
 
 1$ pair blankeli.i^.....;.;;v.;.^> 17s. 8^4 
 
 Sept. 6. 
 
 Cr. Jfri AfmhelU Farmer. 
 By eitib In fall 
 
 M 
 
 
 M 
 
 
 <K<.«iis % nii 
 
 
 % ( 
 
 
 J ..AH 
 
 5t 
 
 fft 
 
 MP* 
 
 A JL 
 
 in 
 1 
 
 > 
 
 35 
 
 100 
 
 
 
 H 
 
 44 
 
 8 
 
 ;■ V 
 
 ^ 
 
 ■^■■ 
 
 tjT^; 
 
 |8i 
 
 9 
 
 M; 
 
 a 
 
 
 
 
 17 
 
 lU 
 
 H 
 
P1 1 
 
 I 
 
 l!t 
 
 ( .1 
 
 IH' 
 
 IMJMMUKib 
 
 TSiwumtOy. 8ept..ij4|4i» .^tfii^.(«««^.'^r 
 
 <, Vi' 
 
 
 ^^^ ^^ ^t" •■.'! 
 
 ^w- 
 
 r ; I ■ ■> . 
 
 «o. 
 
 . Uer (54gftl.) ... O 1«. 64.|per gat. 
 gil|l**...«M....».*'«;;"(9 vti ttfl. pWf"^^ 
 
 f 
 
 '■? 
 
 i...i4 
 
 fir; 
 
 TTT-rr 
 
 
 :-^5 
 
 TTT, 
 
 .•ti^^'M^-^' ' "' '^'*-^«T-««^« -^« '^' •'^.|'S( 
 
 »««••• • •*• •«• •• •^»«-»' 
 
 -It* 
 
 i^ei|Ll#.'7 Ib^ ChesbiM ... A 84i.;beri^^ 
 W^'Oljqr. 19 lb. G16\icedter O 74i. 8d. Ak 
 owt lljqir.iie Ibi Stilton ... & 149«. 4d. do. 
 o#t Oi^r. '14 lb. Sufibftr ... i©-€5iS. 4d. ^kfc 
 
 1^7. 
 
 
 
 
 K 
 
 } — ~*- 
 
 20. 
 
 Jotkph Wd^eJiiBld, Dr. 
 6lfll^.tǤs... ^... (S Tid^ppri^R.. 
 
 r 
 
 
 :s; ; 
 
 rfrH-f' ^i 
 
 
 MMii* 
 
 5 qhi. oito :. .....* . ...* ; .i. # 4f » Od. per .b«|lp>. ^ 
 
 _-i~q|»iJj|iiv|........... (S Is. lOd. do. 
 
 i iffbMl-lpB^no^ (B 7s. 6dw do. 
 
 l| l£sh.>|tarit8 (^ 148. In ^<^. 
 
 16b|ish.|^«i O 9^ 'do- 
 
 Ha ;3kl'-^ : ,. ......Mttk n 
 
 
 I 
 
 m 
 
 iff 1 
 
 
 ■BpMR 
 
 f. 
 
 ^^. 
 «« 
 
 
 #11 
 
 56 
 
 
 10 
 
 .( 
 
 '. t 
 
 I 'sri :': ^ 
 
 4 
 
 ..,,. 
 
 (H 
 
 8 
 
 ^ 
 
 la 
 
 1| 
 
 1 
 
 
 0- 
 
 111 
 
 -*♦) 
 
 r^ 
 
 Cr. 
 B 
 
 
 
 Cr.j 
 
 ^^ 
 
 Sir I 
 
 m 
 
'.' .1 
 
 -St * ,ni-^<'^' 
 
 cm 
 
 iMfd ^MM IfowiteM, Dr. 
 9tft cut. ifdirl, 10 gr. «&¥« plate... la 2i. Slit 
 as ^ 14 <lvt 15 gr. do. ... O 6a. 6d. 
 $9 qs. 16 dvt 15 gr. 4b. ... O 6f. 44. 
 
 AUfctmder PemrUki Dr, 
 
 l|Bf jarii scariet .....«,... iS 30a*6«l. 
 
 1900 yavii ihallooa......^. M !•• 8ic 
 
 12 doz. itwiat .bmiaiia . . ». 
 
 4: 
 
 '■ ■.••<>' 
 
 :! : 
 
 rs 
 
 shw 
 
 J^ift 
 
 a» A 0' 
 
 •a^ 
 
 56 10 111 
 
 -w-L 
 
 -r-*-f 
 
 ToRWjUb Qet J* iS4f*i 
 
 '..A> 
 
 m' 
 
 
 3. 
 
 
 A-4 . 
 
 ^ la.8idi^ ; 
 j9 la. Si. 
 
 5. 
 
 Cr, C^pBTgB Wrmder. 
 BroHliimpaEt 
 
 •« • ••*••*•»••«•« «»«« •«■**•**>«*••*• I 
 
 2«4^ £i(««rtag^, Hr. 
 
 6v ydtt. oQcape ....M»...«.....aM.«.... .^:aa.4ia* > 
 
 .SHjMhu brocade 8b. lOd. 
 
 714 jNls. Persian ^.....^ (9 la. 3^ 
 
 211 yds. luatring O 5a. 3d. 
 
 ' » ■ 
 
 a 
 
 Oearge Tradwy Dr. 
 Id atoneia loather (Q 2s. 6d. per lb. 
 
 ■■ ; ■ " ■ ' . 1 
 
 H 
 
 ' .,..- r ! 
 
 Cr. Jathua Hout^keeper. 
 
 10. 
 
 Thm$»Merchantt Dr 
 45 e^. X qr. le lb. sugar ... r® 848. per c^: 
 
 12. - 
 
 Sir Hknry 0rpatman, Dr. 
 
 ii2 
 
 /S) IBs. 
 
 
 4 
 
 ^ 
 
 : ->I 
 
 41 
 
 1 i 
 i.1 d. 
 
 it 101 
 
 41 
 
 Is .' 
 
 I- 
 
 aaaino'l 
 
 :*)i 
 
 ■ -J rem 
 
 36 T 
 
 _.i 
 
 r i naiii i ii ' ' 
 
 33 
 
 182 
 
 m 
 
 . .»! 
 
 8 
 
 %m^ 
 
 8* 
 
 i; 
 
 II 
 
 5 
 1210 
 
 I' i. 
 
 8p » 
 
 
' I 
 
 ih 
 
 ;!t- 
 
 11 ': 
 
 a I 
 
 ii 
 
 H,^ 
 
 I lift 
 
 t :><i' I Slid :/' ' 
 
 m 
 
 SSSwBBBBK' 
 
 .1;^ ^^ 
 
 ilii4ref» 'TWiZtifMJi, Dr. 
 
 ■^'iB^iiil^ eotlon hose ............... O 38.7d. 
 
 lb pair worsted hose (Q Ss. lOd. 
 
 sp pjair s^^wberry O 4s. 0d. 
 
 ]|6 pair liilk gfoteeCVCk^.-.. ,. 1® 5s. H^d; 
 
 74 piair Norwivk iMse t4. (9 Ssi^OdH ^ 
 
 i;;i pair nlkhoM..^;...... .^.. rS^ 16li^6d« 
 
 ;0 ;i 
 
 18. 
 
 B^«iUiiinf4iU.... 
 
 .•i*V.: 
 
 W 
 
 Cr.: Tilottuitf Merchant. 
 
 By 19 c#t. 3 ^r. hops rS lOSs. lOd. 
 
 i"-i 1 
 
 10 cwt. 1 y. bape ........ fa 99s. 
 
 
 .J i« Ml «^ ' 
 
 .'■< 
 
 •. s :• 
 
 
 V6 
 
 ae. 
 
 I U I I ' I I > I I I 
 
 !!fc: -f:^ 
 
 Mi$9 homi— DarUfigt4m, Dr, 
 17 ell* Flem. 1 qr. Flanders lace (® iTs. 5id. 
 
 90. 
 
 o«. 
 
 €>r,Qwrg€ C^mdleHUk. 
 By 131 yds. 1 ^. Irish Knen ...... (9 4s; B}d. 
 
 B^ 87 ydii. I na. muslin (9 Ss. 7^4* 
 
 *' Not. 1. - 
 
 io 
 
 31 
 
 13 
 
 
 
 ^74 
 
 
 15 
 
 Bif 37 fr. 7 bttib- oats ...^.^, .....,,. ^ ^ 39e. 
 
 w 
 
 Cr. I<«iy JDiwtrM^. 
 
 B> 
 
 In fulii».. 
 
 
 ••••• •••I*. •.••*•. ..^'.V. «J.*«rw*«ki ' ll 
 
 3 
 
 1# 
 
 4£ 
 
 7 
 10 
 
 6iB 
 
 rrjt 
 
 :f 
 
 nn 
 
 \y. <\ 
 
 .41111 
 2 3 
 
 ■n* 
 
 1, 
 
 
 3| 
 
 
 i (: ! 
 

 
 
 1 hvrn 
 
 t 
 
 31 13 
 
 m4 
 
 'I 
 
 i#o 
 
 '■4 
 
 154 
 15 
 
 4 
 
 Hi 
 
 ; 
 
 S 3 
 
 
 
 ivv 
 
 ■MM 
 
 '<J«L:'M#M»'>';'»'*«».'Tnltr(Vi' 
 
 x^;^-.Sidae: 
 
 ^ 
 
 J^Llil-u Toronto, NoYr^ 184K 
 
 
 7. ^ — •.■•■■.. . . . 
 
 Joihu^ Hitti§ekeeper, Dr. 
 i^ fwt 9 qr. 17 lb. lagar ...... (9^ib4|jl^ 
 
 ¥ 
 
 
 Cri J^tfoA WAoIeMZe, Baq. f^ .o^/< ' 
 
 ^7 4SK) yd 
 
 jk broad cloth (8i 30s. 
 
 Cn Vhie* Ortenwell. 
 Bj cash in full 
 
 -. 10. 
 
 13. *- 
 
 f ■■■ 
 
 Lord Oetif^e Mkianiam, Dr. 
 
 llSlb. ooffibe ^.a-v^... id 5a.4d^ 
 
 52. at. sagftri>W..«M (S^ 7f. 6d» 
 
 15. 
 
 CfTf Erasmua Gordon. 
 Py 7 gr6i« buckles & Is. Sj^d. per pair 
 
 31 
 
 60 
 
 9 
 
 iii 
 
 '.\ 
 
 18. 
 
 Geinrge Jaminson, Dr. ' 
 
 4 U>xes raisins, wt. 448 lb. Os. 8d. 
 
 ^ bi>ze8 raistnsjj: wt 637 lb.......... M Is. 3d.. 
 
 1 box'prunes^'Wt G041b. ,.,. 38. 4d. 
 
 8 bags pepper, wt. 1774 lb.......... & 3s. 3d. 
 
 'im^ 14 
 
 630 
 
 il 
 
 3 
 
 
 
 17 
 
 20. 
 
 Cr. ^Afuj^cv Tom2tn«on. 
 lEijr IBl yds. cloth fi» lOs. 9|d. 
 
 u;' 
 
 24. 
 
 iSr 9i 
 
 OHMrge Mountain, Dr. 
 
 137 gallons rum (S 17s. 6d. 
 
 157 galloDS ram (9 18i. Od. 
 
 49 
 60 
 
 Usa 
 
 1417 
 
 97 
 
 3 
 
 •1 
 
 01 
 
 'I 
 
 1 
 
 » I 
 
 mJf* 
 
 m 
 
 17 
 
 i 
 
 0| 
 
 i6»i 
 
 8 
 
 6 
 
•';'■'' 
 
 ,' . 
 
 'Ill * I 
 
 |f" I 
 
 I") 
 
 I 
 
 m 
 
 
 ^^pf^mmMi 
 
 -4 87. 
 
 S^J^0ld CHretMttmti^lh^ 
 
 ■ •♦»»*i>.»*»»ti#i<»* •■•■•■—* 
 
 *,ii^ 
 
 .til .'^M^v i' 
 
 m oault»late...*,.;; ® «■• 4<1. 
 
 oia' i o£ij' 
 
 4^*-^' 
 
 Dec. 6. 
 
 
 Or, AUst^d^ Penrith, 
 ' Bj calif' in fnU .-tTirir-.'f<.iivr».Jii.*ov«r.».»- 
 
 \ * •> ■• f !■« 'k* 
 
 ;*•''.: 
 
 ■ J 1 . ■ 1 - 1 ■ • . 
 
 7.- 
 
 ■■▼— 1 
 
 i jR^er^«, Dr. 
 ni yeriis iihaIIoon......^r.ir«^.v^..r /SP 28» 7clr 
 
 178 yai*ai ihalloon ^ Aa lM)i 
 
 175 yarps Yoiiflliiie doth O 9& 6d. 
 
 177 yarlis in^AaiibiC (S 7a. lOd. 
 
 *'f! 
 
 f't. 
 
 8. 
 
 .r.i 
 
 B>icaaUinfull.......... 
 
 
 'tU. 
 
 /f 
 
 13 pi. ribbon. nfeaA 179 yd ul.a O! 6|d^ 
 
 SO pi. ribbon,. Blea«: 9lt79 yd wi. ^ 7^» 
 
 18 pi. ribbon, MKeai; 9^7.yx). ...i^.A. ^ ft^^i 
 l^ipt; ribbon, meas. 831 yd (S> 9^d. 
 
 19 pi. Miboa, meaa. 171-ydr *«...... )® •}*. 
 
 ^- 
 
 ■tj\i»\''V» 
 
 Byi caafai in fail »««... ••..^.^..^^j 
 
 '.aJ .fe^' 
 
 " I m ' t '? ; -■ ■( 
 
 ff 
 
 . ffHj ! 
 
 c^j tefWjit 
 
 Bfoliixiipurt. 
 
 j ij 
 
 «naif 
 ••&»lf. I'd 
 
 .;v7 
 9S9 
 
 5 
 
 338 
 
 
 5f..;- 
 
 ! I 
 
 199 
 
 S^l 
 
 .1 
 
 \^m fVW'S)'. i 
 
 i;7^ 
 
 1 
 
 L; 
 
 t3?) 
 
 40 
 
 4 
 
 IS 
 
 '* (', 
 
 15 
 
 10* 
 
 .'.V 
 
 4 
 
 
 
 
'•V. 
 
 4 
 
 tv; 
 
 ',411' WJK 
 
 
 5 4 
 
 IS 
 
 ;'?;i 
 
 ^.'. :>l>-u:^ 
 
 .■^' "T 
 
 
 ', \ 
 
 ^ 
 
 15 4 
 
 t 
 
 i. V!<ili!f ' 
 
 IJ5» 
 
 40 
 
 m 
 
 
 I Sf &M in ItiH ....... ..uw...vv..^.. 
 
 90. 
 
 1 
 
 >;'»<:• 
 
 
 n 
 
 // 
 
 <9tr lf«nry Oreatman, Dr. 
 
 746 ytrdi linen (Q 3f. 4d. 
 
 873 yards muslin / (9 Os. 84. 
 
 27. 
 
 Cr. Lord George Mountain, 
 
 If 
 
 William Hardware, Dr» 
 
 350 nixors fQ ls.S}d. 
 
 430 .penknives , /2D Os. Ojd. 
 
 950 pair scissors i® Os. 2|d. 
 
 S^O pur seissoM « . .^,. . . .....^ . . (® Os. 4|d. 
 
 H 
 
 Cr, Joseph Wakefield, 
 By cash in fi^.^ • ...^ »•»-» •••••■* ••■••• • • * 
 
 28. 
 
 Cr, Gregory Emermm, 
 By easE in fall . . 
 
 S9. 
 
 Cr, Mi§» Ztomita Darlington, 
 Bj^cash in full '■., . 
 
 
 3 
 
 415 
 1474 
 
 54 
 
 9 
 
 S9 
 
 45 
 
 8 
 91 
 
 10 
 
 91 
 
 im 
 
J i 
 
 > i^ 
 
 m) 
 
 Or, 099rgm 
 Bjreiiki 
 
 to, 0M. ||«^I9# 
 
 j>iii nll>jl^m^ 
 
 
 30. 
 
 OByiMliiiijM .' • • 
 
 T^Tt 
 
 ... f 
 
 1 
 
 f I 
 
 r 
 
 ■' f 
 
 i)f 
 
 i) t ;. 
 
 
 1 
 
 • 
 
 ^■' ) 
 
 .■ ' .. 
 
 r:. 
 
 ,. ay^ ^. !J 
 
 •,»•;••.( 
 
 «t,1MWmV „. « r«'*''»k 
 
 I9T 
 
 W 3 
 
 
 .t 
 
 5 
 
 61 
 
 «:!!Hi<ir ■■ .(O '*r': 
 
 ,»a' ?<l 
 
 J|i. 
 
 ', / 
 
 ii i-'i 
 
 Jm,,j^ 
 
 -^ 
 
 ■i i 
 
 •.,.,.. iltiV-cfl^ S'*aJ5.vu 
 
 le 
 
 .^- ■M'^U' , 
 
 *«.*«■ 
 
 , . iflr 
 
 jV*J»fe.! 
 
 
en.) 
 
 ' .. 
 
 £ 
 
 ■. 
 
 d 
 
 6 
 
 
 
 5 
 
 „l 
 
 m 
 
 1$ 
 
 61 
 
 :.mm( 4*;frt: 
 
 >? 
 
 ■•( 
 
 \f^ 
 
 ah fi-'.fi.') -TU 
 
 
 tt} 
 
 m 
 
 ■■Will iiliii HiiiJiKmiiiiiii 
 
 INDEX to LfiDGKlt, 
 
 m^^ 
 
 .lit 
 
 i<*l, (KjL'Ij^ 
 Amttpoiig, ifomphrey ... 
 
 ^•if^i^wii^a^ Thomu 
 
 ChitotMnonger, NicholM... 
 Calidleftiek, George 
 
 jPftrlingtony Xiouisa 
 
 Fanner» AimbeUa 
 
 o 
 
 Goodfbllow, Henry 
 
 (Ireftnifn, Sir Henry 
 
 Greenwell, Mose8.........i.. 
 
 Gordon, Eraimae 
 
 9 
 3 
 
 5 
 6 
 
 3 
 4 
 2 
 
 i 
 
 4 
 5 
 
 Momekftp^r, Josi^oa ...... 
 
 Han^eon, Andrew 
 
 Hapdware, William ......... 
 
 Johnson, ^Iliam. 
 tekins«tt, )Rbbert 
 Giorge 
 
 •»•,»«*.«•««< 
 
 3 
 6 
 7 
 
 1 
 
 I 
 6 
 
 -...S^ 
 
 Luatring, Ladj .1 
 
 ?;v)ii 
 
 Mountain. Iii>idGeior|a..4 
 
 Monta John 
 
 Merol Thomai 
 
 Ktt#casile, Jamei 
 
 dgle, Wimtpn,;» ..-4,....,ij »4 
 
 Penrith, Alexander.. 
 Pattenon, Ambroae 
 
 I 
 
 6 
 6 
 
 Bobertf,Daiiiel ......... 
 
 Tomlinson, Andrew .... 
 Trader, Ge^e ,...• 
 
 ft 
 
 UK 
 
 Wakefield, Joseph 
 
 ; Widlerton, Jonathan ^. . . . 
 
 Westerly, John, Esq....... 
 
 Wilnio|»)|oa*phS .. . ^«... . . .« 
 
 Wholeaida, Joitl^hy Esq. 
 
 4 
 7 
 
 1 
 
 GeOtiir^ •=> » M. 
 
 1 
 1 
 
 3 
 I 
 
 6 
 
 — Hf 
 
 (/ , 
 

 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 // 
 
 
 ^o 
 
 t 
 
 1.0 
 
 1.1 
 
 l^ize |2.5 
 ^ Ui 12.2 
 
 '*^ lift 
 
 us 
 
 lAO 
 
 I 
 
 zo 
 
 IL25 il.4 
 
 III 
 
 1.6 
 
 
 t: 
 
 
 s 
 
 'W 
 
 '/ 
 
 Photographic 
 
 Sciences 
 Corporation 
 
 23 WEST MAIN STREET 
 
 WEBSTER, N.Y. 14S80 
 
 (716) 873-4503 
 
 
 '9) 
 


 Pi' 
 
 
 ki 
 
 1846. 
 
 Jqm 
 
 
 1t<< 
 
 i 
 
 I 
 
 Jab. 
 
 fail; 
 
 ft ... 
 
 lafU 
 
 It 
 
 1 
 
 19 
 
 901 
 
 :.»■ ! 
 
 15 
 
 V! 
 
 t4 
 
 ii,j 
 
 ».' 
 
 8C 
 
 Dr. WILLIAM 
 
 To Gooda 
 T«Ga9da 
 
 licTvri 
 
 •»•••« •••w«a 
 
 -«•'»»*«- «*-•»«<«• aa^-A^^ 
 
 a 
 
 "♦<- 
 
 
 vy'U8»|m jli 
 
 Ij ». [ . ■-r.i:,,vm-li ri 
 
 Y. 
 
 ^'■^^, ^t.!|8«:.|WEWl 
 
 To^^da 
 ToGwda .. 
 
 iiiJO 
 
 «f 
 
 i 
 
 «i-^ 
 
 •••••• 
 
 Br. JONATJ^^ 
 
 1? 
 
 ."^iff^^ 
 
 
 "/"ill 
 
 •1^ 
 
 .H »» i . I . i uun.t..no 
 
 ,0r, nmam 
 
 TOiGWdfla-^^^'-^^.. 
 
 4 r»*'^'^' ' ' ''M^'ily ' '- 
 
 18 
 
 TH1S9 
 
 
 
 i w^'n 
 
 5:t 
 
 f 
 f 
 
 IS 
 
 900 
 
 s'.:!'n 
 
 8 
 
 10 
 
 Vf V 
 
 Jgg_ 
 
 frm'iih*'' 
 
 .-LmDru .fiaJio.|Alfl)B(bW' 
 To Balance 
 
 fmnQMd'^n^HL..^ 
 
 31 
 
 . . -.I 
 
 
 ■I'l;...! 
 
 ill 
 
 ,*|OClk(;l 
 
 'S 
 
 49 
 
 
 ^J ,.. 
 
 
 99h 
 
 36 
 
 87 
 
 16 
 
 
 16 
 
 
 
 ,.. f 
 
 '« 
 
 
 17 
 n9 
 
 14 
 
 
 I 
 
 ;;.|r 
 
 
 O^;- 
 
 1/ 
 
 
 4 V 
 
 »-l>ie 
 
 1 
 
 H 
 H 
 
 li-.A' 
 
 lot 
 
 M 
 
 19 
 17 
 
 111 
 Of 
 
f 199 
 
 900 
 
 1 W ^B 
 
 1« 
 
 
 
 16 
 
 • 
 
 
 I 
 
 ,lb'iH'il'Ef' I'i- 
 
 
 8 
 10 
 
 :^ 
 
 H 
 
 17 
 
 Aj_ 
 
 lU 
 
 ^ P 49 I 
 
 * 
 
 .VI 
 
 
 :•?: 
 
 S'i"^ 
 
 O,'. 
 
 
 I i If A nri 
 
 9tH 
 
 9H>tk>' 
 36 
 
 91 
 
 
 
 I 
 
 19 
 
 iBi 
 
 97 17 
 
 lot 
 
 H 
 HI 
 
 01 
 
 IE 
 
 S3! 
 
 t : I 
 
 Of, 
 
 it : 
 
 iiiii. 
 
 JTol} 
 
 ;B. 
 
 L-^ ^^ 
 
 ^.ni, 
 
 mesi 
 
 1 liftr Bao4riM 
 
 19 
 
 99 
 
 97 
 
 jrOHMOII(^l Cr. 
 
 Ill 
 
 •••••• •••••• •••••• 
 
 .ii t. 
 
 JENKlKitniy^^l Cri 
 
 %CMk 
 
 -;i il . ' N i. 
 
 '^■••i^* 
 
 
 
 WAKEFIELiy, ife 
 
 '6 
 
 * *- ,Caih 
 
 
 ymw^K'^n) 
 
 % . • , , t 
 
 WINTERTON, Cr. 
 
 in 
 
 96 
 
 90 
 
 'j Caih 
 
 *—- * 
 
 
 . J 
 
 4|W 
 
 ■■([ 
 
 900 
 
 19 
 15 
 
 40 
 
 11 9 
 
 49 
 
 ■■( 
 
 ' g.i ' ffOM ' f ' 
 
 GOODFELLOW, Cr. . 
 
 ^7 Cash 
 
 9 
 
 1' . 
 
 8 
 
 TOMWrSQN. Cr. 
 
 B^Gooda 
 
 >••••• ••••!• •••••• 
 
 , ,. *|J>1>0» 
 
 ib&c^t! 
 
 ■K i 
 
 67 
 
 16flt 
 
 16 
 
 4 
 
 
 
 -s ! 
 
 19 
 
 
 9| 
 
 9| 
 
 a 'J 
 
 ■I 
 
 9 
 
 ii'>l 
 
 6 
 
 il n 
 
 0. 
 

 > I 
 
 1 |i 1 
 4 I i 
 
 iHv'iii' 
 
 ssmm 
 
 jq/mse^yjfoi 
 
 - , , . im. 
 
 Dh 'r^ JOmXiM.iA'A'Jl 
 
 Jt^ 
 
 Fek 
 
 To Goods 
 To Goods 
 to Good! 
 To Goods 
 ToGoQdf 
 
 ...4i«3 
 
 • ••••• •••••• '•••••• 
 
 •••••• •••••• •••••• 
 
 ••••■• •••«•• •••••• 
 
 •••••• •••••■ •••••• 
 
 Dh HUMPHREY 
 To Goods 
 
 8 
 
 mki 
 
 f%i 
 
 90 
 
 ••*»•>• •••••• •>•••• 
 
 k 91 
 
 3 35 17 6 
 
 S." / s 
 
 Dr 
 ToGobdi 
 
 TB&VtAB 
 
 7:0.. 
 
 • •••»•> ••»««*»ai »r«i«** 
 
 Drl M rs. il^BSttA 
 
 To Goods 
 "fb Goods 
 
 _ !:=i,Jt»<>'5., 
 
 ■ ••••• •*•••• ••••'#•' ^ 
 
 • ••••• •••••• •••••• 
 
 9 IS 4 
 
 a-' 
 
 8 
 
. ■ m 
 
 t i*!"' :! i 
 
 sN 
 
 '•In 
 
 If SI 
 
 
 ^!.:::; 
 
 ■1 
 
 i'iii!: 
 
 ilirif?ii 
 
 I 
 
 |,,iuC:j:..,l,,,: h ; 
 
 fj 
 
 
 'fnhi 
 
 Ftli. 
 
 iaanoBHaBBaaaa! 
 
 ■MissanRpMVHK 
 
 *iHtj.fTffTi^:fv/' 
 
 (Goodf 
 i'o Ctoodi 
 
 ro Goods 
 
 uU fxOOQfl 
 
 .1- ' 
 
 «.»V,M« 
 
 .SV.l** 
 
 ••••<M,%' , ' ^ 
 
 . .•.••^•» 
 
 a::%'» 
 
 •••i»*/j'^ 
 
 13 
 
 ««•••-• 
 
 
 
 ■«•.»•.• 
 
 
 
 
 '••,v»i.ir" 
 
 • •c,^*,* 
 
 ■"■" 
 
 ;«.*w^iiMaj^'/0}f 
 
 -f— r 
 
 jDr. 
 
 31 
 
 29 
 
 A 
 
 FeK . 
 
 April 
 
 May 
 
 July 
 
 34 
 
 16 
 13 
 SO 
 17 
 
 ropoodi 
 [*o Goods 
 [*o Goods 
 
 iLAJDY 
 
 •••••• 
 
 «•• • • • 
 
 •••••• •••••• 
 
 ">■! f 
 
 .1 ) 
 
 pr- MISS:|dOWSA 
 
 .-- f 
 
 u 
 
 ^o Goods 
 
 Jltf 'KvOOOS " 
 
 ITolBoods 
 
 SgS^ .r',n'.wr,:.'ff-- 
 
 !o Goods 
 
 •••••• •••••• •••••• 
 
 ■ ••• • •« •« • •.»>• ••»• • *,• 
 
 
 " ■ 'I' 
 
 ll^ 
 
 ^^td: 
 
 jo&am^^A'i 
 
 i« • • • •• • • *• ••• 
 
 
 • t«.«*» •«.•,•.•.• •.•«••• 
 
 3 
 
 6 
 
 H 
 
 15 
 
 '^;t4i 
 
 ^«.iC ^ • a4i5irj# 
 
 8 511 17 
 
 10 
 
 ' ' .1 
 *' " 
 
■'i 
 
 5e|io|ii4 
 
ivm 
 
 V' ■ 
 
 if.;:,,' 
 
''W;! 
 
 U' r- 
 
 I'.:. I 
 
 iiii 
 
 «^ 
 
 
 
 oS'J 
 
 t 
 
 4;..:^ 
 
 XiJ 
 
 4^ -^ 
 
 
 i 
 
 m 
 
 ;«>^. 
 
 \6 
 
 m 
 
 ii)i m 
 
 Dr. 
 
 To Good! 
 To Ooodt 
 
 j-i 
 
 Dr. 
 
 !Tti Goods 
 To Goodf 
 
 ti>C' 
 
 •%....t •«•.*• ...... 
 
 •»«.«^ •••*•. ...««j> 
 
 GEORGE 
 
 •*•••(• M*>«^* #•.•••• 
 
 lU- 
 
 NICHOLAS 
 
 • •.•••• ••• ••> •••••• 
 
 .jU"raAD'.7MJ': 
 
 Dr. MOSES 
 
 To Qoods ...... . 
 
 4 
 
 5 
 
 11 
 
 .,' V 
 
 5 
 
 10 
 
 6 
 
 Dr.l ..,. ERAS}i^lJ3|r,r*:rn 
 To uoods •«••.. • ••>•*■ 
 
 7^ - ■ ■ ■ » . ■ •• ii'ii 
 
 ) 
 
 s 
 
 3 
 
 330 
 
 93 
 33 
 
 isq 
 
 ! ,;f!/ 
 
 d4 
 92 
 
 147 
 
 12 
 
 n 
 11 
 
 17 
 
 :i 
 
 ^1 
 
 
 
 "si 
 
 $ 
 
 1 
 
 s 
 
 /O' 
 
 4^1 
 
 4 
 
.: V,U yi^ 
 
 11 s 
 
 11 1 
 
 147 21 « 
 
 fO'' 
 
 :*r 
 
 im 
 
 II e; 
 
 Hi 
 
 V^f. 
 
 Oet 
 
 n fj* 
 
 i< 
 
 IHe. 
 
 nU 4^1 Not. 
 
 7 41 • I KoT. 
 
 \_ 
 
 12 
 
 10 
 
 15 
 
 •t.. 
 
 OOtKi""^'- Cr. 
 
 •••••• •••••• •••••• 
 
 ^Jf, BmJmc6 •••*• • ...... 
 
 !■ ' -^- 
 
 » < 1 »< ■! 
 
 TRADES, 
 
 6r: 
 
 JDJr J'AlftOCO •••••• •••••• ••••«• 
 
 « 
 
 41 
 
 !«., 
 
 I 
 
 CHEESEMONGER, Cr. 
 
 BjCash 
 By Balance 
 
 ••»••• ••«^r«-- - vv**^* 
 
 liDJlOClO 
 
 f ' t ' l. !' 
 
 GREEN WELL, Cr. 
 
 By Cash 
 
 f «i. 
 
 t'3>lt 
 
 
 GORBQN, 
 
 Cr. 
 
 By .Goods 
 ^y Balance 
 
 n8 
 
 • ««•«« ' ••«••• ••■^■« < 
 
 • ••••• •••! 
 
 I 
 
 19 
 
 970 
 
 19 
 
 T 
 
 38 
 
 87 
 
 ^26 
 
 10 
 17 
 
 [I'll 
 9 
 
 31 
 
 r ! ii f. 
 
 14 
 
 40 
 1U7 
 
 147 
 
 
 
 9 
 
 
 6 
 
 T 
 
 1^ 
 
 fi ' 
 
 13 
 
 .'. 
 
 4i 
 
 i;? 
 
 60 
 6 
 
 67 
 
 18 
 6 
 
 
 
^i 
 
 :ff 
 
 "'•*.^»'i;Siir 
 
 JM : S 
 
 #k 
 
 e 
 
 « 
 
 
 
 ^'1 
 
 Julj 
 
 
 Jul 
 
 Aui. 
 
 Octl 
 
 
 p 
 
 Julj[ 
 
 '^;Goodi 
 
 •••••• •t»«t« • 
 
 i I M 
 
 *•*.«•! ••••< 
 
 •Wxwi 
 
 fc-V^oLw' 
 
 1 
 
 '••*f . 
 
 i^rmv 
 
 •«*^> 
 
 , I 
 
 12 
 
 4 
 
 10 
 
 36 
 
 
 t. 
 
 Dr. 
 
 THOMAS 
 
 •••••• •••••• •••■•• 
 
 To Goods 
 
 To Goods 
 
 To vvoods yf*^"?f y. <•/ tf,"' '-■'>•?**. ?i ' > 
 
 t 
 
 
 7 i7« 
 
 1 
 
 
 374 
 
 14 
 
 
 
 J'.O 
 
 7 
 
 9 
 
 U 
 
 343 
 315 
 190 
 
 19 
 
 8 
 
 * >'*■ 
 
 Dr. GEORGE 
 
 To Goodi ...... .., 
 
 'A'13k 
 
 V> 
 
 Drj JOSfiPH ■ 
 To Balftnco • 
 
 Dr. '^' GEOftGB 
 To^oodfl 
 
 '^^oolt. 
 
 »«•••• *..••• *•..•• 
 
 O'J'-i.lK.i 
 
 \i\ t^ i ii 
 
 74j> 16 
 
 7 
 
 11 
 
 6 
 
 8 
 
 $81 
 
 381 
 
 8 
 6 8 
 
 $30 
 
 13 
 
 St< 
 
 4^1 
 
 4l7 
 
 I 
 
 1^ 
 
 19 
 
 5 
 
343 
 
 6 38! 6 8 
 
 381 
 
 630| 
 
 l3 
 
 
 . M » 
 
fi.Mtllr 
 
 M 
 
 1 i !J! 
 
 t ',f!lr 
 
 "I ; !^ 
 
 lv!i!\ 
 
 ! ' 
 
 I fl 
 
 . : . • . ( t n.l 
 
 {14 
 
 1^46. 
 
 u 
 
 
 iu 
 
 t; 
 
 8 
 
 v-^;a.-\--;' 
 
 Dr. DA|f^EI« 
 
 TpGoodf 
 
 •••••• •••••• ••••^* 
 
 p, AMBROSE 
 To Goods 
 
 fj! .. ' 
 
 %%) ' 27 
 
 
 U ,i} 
 
 lU 
 
 jU'J 
 
 I'; 
 
 ii'. 
 
 Dr. 
 
 To Goods 
 
 WILLIAM 
 
 •••••• •••••■ ••#••< 
 
 Dn 
 
 BALANCE, 
 
 •••••• •••••• 
 
 «••*'•» f i 
 
 •••••• ••«• •• 
 
 To William Ogle 
 
 To Georee Tituder 
 
 To Nicholas CKeesemonger 
 
 To ErHsmiis Gordon 
 
 T«> Thomas Merchant 
 
 To Gc«rffe Candlestiek 
 
 To JDaniel Roberts 
 
 To WiUi^m Har4w«fa |/j ^ 
 
 «^>i>^^« 
 
 14 
 
 199 
 
 15 
 
 ,4: 
 
 14 
 
 103 
 
 6| 
 
 15 
 
 54 
 
 10 
 
 6 
 7 
 
 ,r.. . 
 
 To ^^esent net capital 
 
 •*..•• •••••• 
 
 270 
 
 87 
 
 107 
 
 6 
 
 594 
 
 313 
 
 199 
 
 54 
 
 I 437 
 
 
 17 
 
 2 
 
 6 
 11 
 
 2 
 15 
 
 
 
 16 
 
 9 
 
 3* 
 
 6 
 
 
 
 Oh 
 4i 
 4 
 10 
 
 3 
 
m 
 
 199 
 
 9* 
 15 
 
 4 
 4 
 
 103 
 
 6| 
 
 54 
 
 10 
 
 270 
 87 
 107 
 6 
 594 
 313 
 
 9 
 
 171 34 
 
 2 
 
 e 
 
 2 
 
 199 15 
 
 54 
 
 16|^ 
 U 437 
 
 
 16 
 
 5 
 
 6 
 
 
 04 
 
 44 
 4 
 10 
 
 17 
 
 ^mt 
 
 (^0 
 
 
 
 
 \ 
 
 
 -mx. i 
 
 1846. 
 
 3ft 
 
 ' - 
 
 f ■• 
 
 .if .07. ''.'(;;•: r^' A 
 
 ROBERTS, €r. 
 ByHflj&iiee •,.*^ •..-.. «>•• 
 
 1 
 
 • 1 ■ 
 
 16 
 
 ■) 
 
 I 
 
 4 
 6 
 
 '. 
 i ; 
 
 19? 
 
 •■> - 
 
 103 
 
 ■ - , . 
 
 54 
 
 
 
 36 
 528 
 630 
 437 
 
 ;< 
 
 1. 
 
 L 
 
 ■9 
 
 )[ 
 
 
 
 ) 
 
 19 
 
 10 
 
 
 
 5 
 
 4 
 
 4 ■ 
 
 :: 7 r 
 JDee. 
 
 HI T. ■• 
 
 ,1 , 
 
 PAITERSON, Cr. 
 
 , ,...;■ ^ ^ ■ * 1 
 ■,..-'• ' • ■ ■ ; ■ - . ■ ■ t 
 
 .! 
 
 i6| 
 
 if or. : 
 
 r. V i . :•-■ 
 
 ;■ -1- . .). ■:- 
 
 ■ I "- :. HI, r.r. ' 
 
 HARDWARE, Cf. 
 
 ^By B&IftiiftO ....•• ...... • 
 
 t 
 
 lit 
 
 10 
 
 > 
 
 p. 
 
 . If :- 
 
 .a '.> 
 ■'■ i J . i 
 
 1! - BALANCE, ^<;n 
 
 3y Andrew Tomlinsqii ,,»... 
 By Sir H«nry Gre|i1«Dfn ,,«.... 
 
 By Joseph Wliulesale, Esq. ...... 
 
 3y prejBentiiet capital . : .^^ .... 
 
 ^. ^ X >' Of '■• ]] :: =: : 
 
 -: i:**: X 'A ':. , i\i ^ ^. - 
 
 -.: ;ts^' X ;.• r. : ;i : ^ -^ 
 - (u. X J) t ' ^e ^m: ;• - 
 
 :;? tJ>;x !: t) k -^-:. 
 
 T , 
 
 ) -V 
 
 V 1 
 
 64 
 
 
 7 
 
 i 
 
 :'- 
 
 t; 
 
 ') or ; 
 
 r 
 
 X 
 
 16 
 
 il 
 
 ^'1 
 
 \ 
 
 
 Ml 
 
 i; 
 
k 
 
 
 I i 
 
 ' 
 
 :V 
 
 , I 
 
 11 
 
 *' 
 
 mmmm 
 
 HI 
 
 •mQOMi 
 
 rn 
 
 B. d. 
 
 I b; d. 
 
 ^ +1; 3 1 = 5 6 
 
 (>gi:(U-Mi4 6...:=;= .8.,.3 
 
 afpentdix No. n; 
 
 
 , , MENTAL ARITHMETIC. | 
 
 \\ lA.ri)hineftio is the art of cdil^fiigC'^ the rolnd; 
 thdut th ) aid of either pencil or pen. i 
 
 iuBStioiis, buch as the followinjir, for Mental Addit^n, Sob- 
 tri ctii)n, l|uUiplicatio|i| and Diyi^^ fiiequently 
 
 di '.taied i<^ih9Tanm\a. 
 
 ADDITION. 
 
 d. 
 
 d. 
 
 1 
 
 8 
 9 
 
 r 
 
 3 
 
 1 
 
 ft/. 
 
 14 
 
 [..15 
 16 
 18 
 19 
 24 
 27 
 38 
 
 il. 
 
 1 
 
 7+12 8 t= jl 7 3 
 
 8 -t'la if :&!! /»a6 
 1 4- 14 ' 6 = jl 10 7 
 5 + 9 11 ^ 1 8 4 
 
 3 + 18 7 s= il 17 10 
 e-^W S"t=^ 4 2 
 
 9 4- 25 7 ^ 2 13 4 
 
 4 + 41 7 ^ i3 19 11 
 
 r7^TA%f+ 51 11 i= .5 17 1 
 
 SUBTRACTION. 
 
 11 
 
 1 4 
 1 10 
 
 a_ 6 
 
 4 11 
 3 4 
 6 10 
 
 b= 4 'r^>''^>&a/4 
 
 I 
 
 ..(I. d|f neiijf i«.v')d.i 
 
 20 4 — 13 5 
 
 21 11 — 4 4 
 
 i: 
 
 25 3 
 2I_.l 
 30 10 
 35 2 
 
 41 7 
 
 18 6! 
 9- 10 
 
 — 14 7 
 
 — 21 4' 
 
 — 28 8' 
 
 — 30 11 
 
 — 44 7! 
 
 60 
 
 B. d.t .- B. d.. ii 
 
 JET 
 
 t) 2 
 JXL 9 
 
 17 10 
 
 12 U 
 
 1 13 6 
 
 2 11 2 
 
 3 6 lli 
 
 4 7 6 
 
 5 13 2^ 
 "iat=: Ji,,,Q 
 
 5 4 X 15 
 8 3 X 16 
 r-lQi X 20 
 
 3 6i )r 24 
 10 3 X 30 
 
 2 4i XV 32 
 
 4 2 X 36 
 1 6 X 40 
 
 6 2 X 42 
 
 8. d. 
 6 11 
 
 17 7 
 4= 6 9 
 == 17 3 
 4= 16 3 
 == 13 10 
 =j= 12 11 
 4= 21 5 
 =1=15 5 
 
 16 9 
 

 (.V) 
 
 ■ } 
 
 |L'^ lie mind, 
 
 Adilitjon, Sab- 
 I be fi^quently 
 
 d. ' j£^ s. tl. 
 
 6 = 1 
 
 MEHTAT* !AiaiHMJS1IC • 
 
 "Hfe 
 
 ;.U ol»iv»0[ .:MuiI 
 
 
 « € a -r 3 = 23 
 
 v^ >g (i| r^ Ui-4^iir£:' iA\4 
 
 (0 1^ ifl :^.h;>7.v=fcv,^vr2 
 
 *4 Ife '8- -7-.M.8-<:=.:4i'-i? 
 
 (ft i3 4 -^ '9 i=s.; ^M2 
 
 *fe m *8" ^ :«I0 ^i=tll^ *8 
 
 {^ (fe ^ -h.i'l2/'= I»"f9 
 
 f>2^9:i:4 -s- 16 = 3 1 
 C;8i 5*i0--rifi^ =C« ^ 
 f9^'400--^ Sl4 =«7 ^ 
 
 ' 6/>12*>0 
 
 09 00 
 B 1 ?• 6 f> 
 « 7 40 i 
 ift2 16^ 
 *40t'0^ 
 
 -T- 5gg =± ^ i^ 
 
 -i. ilO = ^'4 <^ 
 
 ~- ee = -2 »» 
 
 -r-«4 = 11) * 
 
 fuiiI(;i..iG«iy«oi:ihe>j)>K;ei}£rl»i to find tbe prieeiof .iiny'Duraii^ of 
 
 articles. .«_..!. :i.;i- ..; •:^..:■!i:.! ;'•»/ ; -'li >.'. t>:j{VJ 
 
 , N^ie, This rule is very easy when the number of /irticfes 
 
 duofB 
 
 <^'.'iWiyiii«ftijy jiricei^T6'lb»^fe^f Ife^fj Mi4<J. pbT lb.?f>'V .VI • 
 76d. = 6s. 4d. the value at Id. per Ib;'''*"'^ "'*' '^"^ 
 
 •){, .... i..., „,^« f,..;4 X .•••., <Jii ,. ,v..i. ^,.., ...... ,., . (1 *.. 
 
 (f 
 (( 
 
 
 4d. '0 » 5»i:.a .Ob tg2xob«!i,f 18d. " 19 13 
 5d. *h 2 1» 6bU| a^O.iit;'^ 22d. « 27 10 
 
 II. To find t)^'vaTaekfl[f any number of articles, when the 
 price is an e^^art of a penny,, shilling, or pound. 
 
 

 il 
 
 RuLi. Divide the number 9f; #i(^lc8 bv the part which the 
 |mee ie of m penny, ehiUini|, or pound ; and the qnotien,! wUl 1^ 
 tbt fUMWflr ii^ ptricfiij ehfllings, or poii^ndii respectively* , / •/ , , 
 
 56 
 56 
 56 
 56 
 56 
 56 
 56 
 56 
 56 
 
 r0 
 
 
 
 •0 
 
 eid.:— 
 
 Oid,=:. 
 Id. ^ 
 
 ad. 
 
 3d. 
 
 4d. 
 
 6d. 
 ls.Qd. 
 Is. 3d. 
 
 a 
 
 
 
 
 
 
 1 
 3 
 4 
 9 
 14 
 
 18 
 
 1 8 
 
 2 16 
 
 3 10 
 
 2 
 
 4 
 8 
 4 
 
 8 
 
 
 
 
 156 ^ l8;4d.2= 10 .8 
 
 156 (B Is. 8d. ±= 13 iQ 
 
 156 a 2s.0d. =r 15 »9 
 
 156 a 28.6d. = 19 1131 
 
 156 O 38.4d. = 36 
 
 156 O 48.0d. = 31 
 
 156 (9 5s. Od..r=: 39 
 
 156 a 6s.8cl. ■= 52 
 
 156. /a-iOsi Od. = 78 
 
 Q 
 
 Q 
 
 
 
 (4 
 
 
 it 
 
 (0 
 
 f II. ! To find ^th« value of ahy ndniber of attielei/ when| the 
 
 ..J'KJ 
 
 price is an even number of shillings. 
 
 , , RuLB.-— Multiply the, given number by hnirthe pnce ; j^^ 
 ^e first figure in the product for shillingSi and the rest wi^lbtt 
 
 ai> * >.'v, r, 
 
 £ ■. 
 
 103 yds. (3) 3s. An«. 10 6 
 224 ^« 4s. " 44 16 
 3^6 « 68. " 100 16 
 4S^ ■" Ss. ** 168 16 
 5*74 «« 10a. *« 287 
 
 -■IV-W f! 
 
 Viv; 
 
 6D9 y^s. (S> 12s. 4)i«: 419' 8 
 
 734 " 14s. f^ BjStB 
 
 878 « 168. ^ to!!: 8 
 
 987 ^' . 188. ** 8^8 6 
 
 io32?^-'*;^'f":3Si.*?*^ iiw '4 
 
 ly. To •find ihe value of; <^ 4ozen articles, baitiiiff; ^ |iric« 
 •oTone given. / 
 
 Rule. For every penny in the price reckon one shilling. 
 
 Note 1. For nny number of dozens, multiply the price of one 
 dosen by the number of dozens. 
 
 Jfdte 2. If the rate per dozen be itiven, to find ihe value of^^pne 
 ^article; fur evpfy.shil ling in i be price per dozeii, reckon a '(^^linv 'for 
 ^he value of orie article. Fr^r the v^Iue.of Several articles!^ muHh>ly 
 jthe price of , one biy. the numbear. 
 
 Note?. The value of any piinfibei' of -a/ticles, nn^ f xceei^ing ^^0, 
 ^ay be very expeditioiialy cjUcMlat<>4 by ^he awxtance of jhia jfu^ 
 Xhuii'4 auppOMe , l,he value of 1$3 ari|rle« \m reqi^iired,, at IjQd. eichi 
 p9 have 12 docen !und.9 articjesf at 10«. per duien.' V 
 
 0^ 
 
 '.( 
 
 ^1 
 
 }im\$' 
 
 le«f at 1U«. per 
 
 12 doz. (9 lOs. £6 
 <9 art lOd. Q 7 6 
 
 >; 
 
 
 .Ul 
 
 ikVjj Ik* .■p,n]ii^d»-tnm9Q['B i 
 
 O ll£t5*T% 
 
 ii-M) dr J\ 
 
 Is 
 
 1 
 1 
 
 I 
 I 
 
 2. 
 
 3 
 
 U i>'Ji'<<^ 
 
irt whieh the 
 lotient wUl be 
 
 .'.. £ ■*. ^ 
 
 = }0 3 9 
 
 ±=13 ili 
 
 = 16 Ml « 
 
 == 19 la 
 = 36 ft ]« 
 
 = 31 '4 « 
 
 = 39 <« 
 
 ^ sa |0 
 
 == 78 ^ 
 
 ilei,' iwhen^the 
 
 price ;7tf<>uWe 
 le fcst fiji^ff 
 
 ifiin»:419' 8 
 ,. «* 513 16 
 !. " 70511 8 
 
 le shillinj^. 
 le price of one 
 
 hfl value of-^^e 
 kbn a l^tiinirfor 
 nicies^ muH)i»Iy 
 
 ic<» of jhta rM^> 
 
 >^ . »^ ■■ a^u 
 M n ;.r .It 
 
 1 dos. lbs. „ 
 
 . d. 
 
 I 
 « 
 
 ^dox^jde^O 84. 
 
 : a 1« 
 
 11 
 •f 
 « 
 
 lOd. r=£ 1 
 
 13a. = 3 
 
 J4d. = 3 
 W. = 4 
 16d.r=:5 
 18d..=: 7, 
 
 la 
 
 ID 
 10 
 
 1* 
 4 
 
 Iff 
 
 a. 
 
 ,9 
 
 9 
 f 
 
 I 
 
 1 1 1 
 
 >/i 
 
 .e>t 
 
 aid. =^ 
 
 4|d. =;? 4 ;$ 3 
 
 5k = 5 9 4 
 
 e^d. = 6 3 5 
 
 7d. = 70 6 
 
 7id. = 76 7 
 
 lid. = 11 b 8 
 
 y. To finici the value of 30 articles, or a score. 
 
 '.llutlB. J^ur, eyery ^liilUng in the price reckon 0iie pound 
 
 Note 1 . If there be fid. in the price, add 1 Os. ; if 4d. add 6i. Sil \ 
 ifi3d. ed4 5«.t and »o oq accQfdinfr to the aliquot part* of a2*^i^ 
 ling. Fur ar»y niimber of scpref , .niuliiply tbti price of one icore tqr 
 the number of scores. ■ . ' 
 
 ivo/e 2« If the rate per score be given, to find the value of oed 
 STticle ; for every pound, in the price per score, reckon a abilling for 
 the value of one article^ 
 
 £ 
 I score (8> 3s. Od. ^~ 3 
 48. 6d.--^ 4 
 58. 4d.-^- 5 
 68.3d.-- 6, 
 128 Od.— 13 
 158.0d. — 30 
 Us»0a.--.33 
 
 ■ ■■■*-, 
 
 VI. To find the value of 100 articles. ^ ' 
 
 \RuLt. For every shilfing in the price reckon JC5 ; and for 
 every ftirthing in the pence, or pence and farthings^ riBckon 
 28. Id. 
 
 100yds.O5a.0d. - 35 
 
 I 
 
 
 1 
 
 
 1 
 
 ■>4t 
 
 1 
 
 •'M 
 
 3 
 
 8 
 
 
 8. 
 
 d. 
 
 : ' 
 
 . ,(£- 
 
 •r.A- 
 
 
 
 
 
 48core 
 
 fa> 7si 6d. each 30 
 
 
 
 10 
 
 
 
 5 " 
 
 148. Od. " 70 
 
 06 
 
 (> 
 
 8 
 
 1 « 
 
 17s. 4d. " 17 
 
 68 
 
 li 
 
 
 
 6 <« 
 
 16s. Od " 96 
 
 
 
 
 
 
 
 1 « 
 
 28. 3d. " 2 
 
 5 
 
 
 
 0: 
 
 3 " 
 
 2b. 6d. " 7 
 
 10 
 
 
 
 
 
 1 " 
 
 18a. Od. " 18 
 
 a 
 
 100 
 100 
 100 
 100 
 100 
 
 .11 
 l« 
 l< 
 
 "i 
 
 II 
 
 j6a^0d. -30 
 48.6d. - 22 
 7s.0d. - 35 
 88. Od..- 40 
 98.6d. - 47 
 
 
 
 
 10 
 
 
 
 10 
 
 .. , ..^ 
 
 ' £'' *.- '. 
 
 lOOyds.^ 10s.2}d. 
 
 -.51 10 
 
 100 « ll8.3d. 
 
 - 56 5 
 
 lUO " 28.3|d. 
 
 - 11 U 8 
 
 160 " 128. lid. 
 
 - 60 10 5 
 
 200 « l3a.7id. 
 
 -136 5 
 
 300 " 14s. 6d. 
 
 -317 10 
 
 TIL To find the value of 1 cwt. or 112 articles.- " 
 
 RuLB. Multiply 98..4d. by the number of peiipf {n |h6 prieef 
 for the anf wer. ; 
 
 Note. Jf there he fartbinsi \fi f^e pHi?e; for 4 adf) Sf. 4d., fbf 
 I add 48- ^d..^ and for t addTs. < for any numbjBr pf o|rtft> multiply 
 the price f)fl,pw|vl^iUbei}iiipJbffp((cwts, ^. ,,; ^ 
 
 I 
 
i 
 
 IJ! 
 
 i. m^ 
 
 iii:r-r.M: 
 
 i1 ' :, . 
 
 m 
 
 fi2«u ^* " m. = r 1 
 
 ii^m-ii^ mriismw. 
 
 12? ^^ ;;ij|d. = 4 5 
 c^t. m m 'per lb. 5 12 
 
 ^« sld; *" id 14 $ 
 
 
 'tt 
 
 6 
 
 4 13 ^ 
 
 VIII. To find the value of 120, 240, 480, or aOft^articles, 
 
 Rule. For 120 reckon a pound for every 2d. in the pripe ; 
 
 for Wl 'MokttA ^*6ii' fllimjA|s, fdr'ii ^tJ. five shiHiii^, ffiid fbr a 
 
 ^fjf.ire»lfan:^«i^ftd, .,.-.; ; - :, ^noh-i -^l"^ ■'•'' ■ -■■■'■■ -^ ^^"^^ , 
 
 I For 340 reckon a pound fbr' evefy p^nhy In ihieT^rfe^; wU 
 
 ^."reekon t(6n shilling^, and ftfr a id; fiVd shilling^. • 
 
 For 480 reckon a pound for every i|d. in the pt'lc^, aha ^6r 
 
 ^"'!lPo^ §w rdckoh 'a pound for ev6ry farthinjgjiivtt^i5jjn^^ 
 ^%,7d. ^ach=3 JO. D, 
 
 (i os. ^i^d., « ; 4 iS o;- 
 
 . 40s. UfiJn ";;/ 17 6, 
 
 g^ r^.Ss. 3id ' :« \07 1ft Oj 
 
 ^4i^0:4s. 9id".^ ;;'^,57 15 Op 
 
 £ 8. d- 
 
 ^ l^V3d. €ach=30.,0. 9 
 
 jOa U. Vid;;,"., 39 .0 
 
 480(S)2fl. 3id;,*fn 55 JO 
 
 960® Gjs.9d.:;.^^,;;36,.0 
 
 960(5) lfl,7id* ;:"<., 77 ..0 
 
 9m (S) %9|d.^;,,'*;op5 ..o 
 
 •X.iiTo^find «IIie iAtcre&t of any'supita t^f mon^ foir'a y^kr, at 
 5 per cent. • ^^.^i^^^^^ oOi lu ;,h{r;v orlJ I)na oT .17 
 
 Rule, .pivide the given sum by 20»for tlie answer in pounds* 
 
 finikfyff !•• 'fl0rv;0ny)nttnr>be;r of -yeajTii^ multi^^^ the intiQiieati of ; one 
 year by the number of years. .' i .;. 
 
 .h N»tei^. If at the rate of 6 per ctnts find' the interest by the rule 
 iiiAovi(";t<f Wh1di^^d(i:f^bf \m\U if' ati.'S j ^e^eent add i^.^ If 
 lhe<>atf^>bf intci^»t-be 8(4 i^vc^nt.'tlediiMst | bt^ itdelf;'tf af'^jl 
 
 aed*4t-A.- I'f*:«2 •' (Kir I Oi U'j: - bH.sfci' »• 00. 
 
 1 't;^ ll^WS'yfc 9^i4r c^t. Jfeyi'y^^r^^-^'^S^: 0^; , ^^' 
 *^ ^^l ^^^34 & *i ^ .?? ''^*^.!. «^ ±= 3l^H " ^* C^- 
 
 • V W ** 1 %v «^ • ■ w » • • » ■— ■ ,JW , . w 
 
 - iQO f'fl 
 
 tol ..hb i^4(j.i^ 5'i»er'*'6^flt.'^iyr'2 f^Sr^ i=l 254''^^'Cf .6 f^'f" , 
 4696 (a> 5 .;^.^^''m'^mfe ^ ^Sf^^ 3*^ ^ o^-*^ i »ii- 
 
1.%=^! m- 
 
 >er lb. 
 
 5 
 12 
 
 «• 6 6 
 
 <l 
 
 .. 14 
 
 1^: 13 
 
 900^,arti,cles, 
 
 I. in the pripe ; 
 iiii^, aiid ftir a 
 
 pricoi ana lor 
 
 ■ 1 i i . 4 '' •' ■ •■ • 
 
 £ 8. d. 
 
 5ach=:30., 0. e 
 
 " . 39 " 
 
 I,;* 1,1-. »»^ •'" 
 
 t'^a 36,^0 
 
 ^y fot a y^tir, at 
 
 nswc^r in pott|*ds. 
 te intejresti of; one 
 
 nerest by the rule 
 eeni add i^.^ If 
 Fiiielf;if B^^ 
 
 -W " ^^*^ 
 
 1.1*0 i.^ IIY 
 
 MEKTAL ARITHMXTIC. Ife 
 
 X. An easy ny^o^jOt fl|f 4|^ ^'llf'QMl .#)r rooothsi at 6 
 pcjf cent. 
 
 Rule. Multiply thJB i^Hndipal by the iniuniber of monthif— > 
 ^qt Q^ ^be unit f^ure,— this giv^s the Api^w«ni(^|§bimfi|;8,^d 
 tfQ^a.of aahilling. -.Jti^ umou 8rtc»riH.iuiKm»b mtim Jk ; iivo 
 
 • '^Kait ia the interest of i^50, 
 UftK iBontha, at 6 per eent? 
 ;e50 
 
 35.0=X1 15s. ans. 
 
 what is the interest;. of 
 £125, for 5 m(>nths, at 6 per 
 cent.? . 
 '■-- ' £125 ' ' 
 
 5' '■ 
 
 r-.»- 
 
 62;5=je3 Ss. 6d. ins. 
 
 What^a th4\mi6l^(iBibf£^ 
 ft>r 9 ^nonths, ai'^ t>eif cehtil^ 
 
 , I Ji..: 1 < 
 
 . ; ( . 72.0=ie3 18*. 
 
 -:"/• 
 
 What is t^e intereat of 
 JE;137, for 8 n^onthpr At 1^ per 
 cent. 7 
 
 i:i37 
 
 iifi 5>v>u«> r>f 
 
 IT 
 
 ^wi^Je'ttifi t^ii 
 
 
 .«',l.'l«i*:fi=r#i3iri^^»'» 
 
 -ill aobii >.! J:ia 
 
 ii(V> 
 
 -•> 
 
 I 
 
 Bxamples may be given at pleasure; 
 
 J^ofe 1. The y^lue of any number of articles mfii,^^Q.i|neti^ 
 very easiiy foiiliid by dividing^ tlje price 'into two ^ qf; rnvr,e, pairJa, 
 Thus.; :if the Value iof 63 lb. of sugar, nt T^a.^er lb//l;e'req^ 
 have 63 8ixp^iices=;=:31s. 0d., and 634'==PS. 3c[. : cohj^eqAientJaf^W 
 
 Note a. When neither thn number nor the price is large, the 
 valuf .Riay sometimes, be readily fouod by multiplying ^he uu^^ier 
 by the jprice and dividing the number by ^2. ,r . >< '/ 
 
 i^te 3. The required values may be 89n>eti,nii^8 found !byQjtdfcu«< 
 laiing i^e given numbers at more or less than the,gi;ve;n .pyiceerund 
 then adding or subtracting such sums as from thf^ nature of jibe 
 questions will prpduce the answers. Thus; 50 at l£d,=100J,— 
 12Jd. =78. 3i|d. — 72 at 13s. 4^d. = £72— £34==i"4i; ^pd 9C»f^ 
 
 223.6d.=je96+i2==£ia3. \ , \ ; 
 
 
 o 
 
 
'/ 
 
 ' I 
 
 wx 
 
 niJjf 1 i "»' lit A. .dAiV'iU 
 
 iitum I'ArPEN'BfX' no. illi '¥" " 
 
 A .X 
 
 «MSM^k/«^t^^^V^N^^f^^^^^rfV 
 
 FEDERAL MONBV. 
 
 ^' In the Urtited States, or federal money, dollar |i the irionHr 
 unit; all oilier denominations being valued aiccordinf; toi tbi^ir 
 ■iiiiatjon from the dollar!* plHce : hencet timple and eumpdtmd 
 ftddiUon/ sahtraction, muUiplicationi and diviflioo of iedoitt 
 monej, are the same. 
 
 Addition. 
 13456 
 <4Q14a 
 22!J85 
 
 •l« 4, 
 
 76684 
 
 Subtraction. 
 
 163087 
 
 86503 
 
 76584 
 
 Multiplication. 
 9573 
 
 7^584 
 
 Division. 
 4)306336 
 
 76584i 
 
 The above operations are called simple, but in federal inbnej 
 they are also compound, and the result may be rea^,— - 
 
 7 eagles, 6 doliurs, 5 dimes, 8 cents, 4 inills ;, or' 
 
 76 dollars, p8;4 cents ; for the mi^.^c^ig fkfi ii^ag^pjEiv;^ piece* 
 is j^opeHy a decinial tif a cent. 
 
 But besides the federal money, there arc ih every State ano> 
 ther kind, consisting of pounds, shillings and pence currency. 
 
 Formerly the pound was of the same sterling value in all the 
 eolbnief as in Or^at £lrit»inj an4 a Spanish dolTar. worth 4s. 6d.^ 
 lUjk the -tegistatures. of tliodi^erent colonics emitted bills of 
 ^Vedit, which arterwards depreciated in their value, in some 
 States more» in others less, ^c. 
 *- Thus a dollar is reckoned in 
 
 New England, Vitginia, Kentucky and Tennessee... 6fc 
 
 New York and Norfli Carolina •..f..-.' 6s. / 
 
 ' New Jersey , Pennsylvania, Delaware ahd Ma'^yland 7* ^d:. 
 
 South CaroKria and Georgia ,.. 4s.8d. 
 
 Canada, Nx>va Scotia, &,c. Ss, 
 
 Hence, to reduce the. currency of the several States to fede- 
 ral iiioricy ; say, As the Current value of the.dollar in any 
 State : is to 1 dollar : : so is the given currency : to its equiva- 
 lent federal money. And vice versa. 
 
 Reduce j£73 New Englrind and VirjOfinia currency to federal 
 money. As 6s. : 1 dol. : : £13 : $243 .33^ cents. 
 
 Reduce $639 into New York or North Carolina currency.^ 
 As $1 : 8s. : : $629 : £251 12s. ans. 
 
 Reduce JC125 Canada or Nova Scotia currency to federal 
 money. As 5s. : $1 : : jC125 : $500 ans. « 
 
 Reduce $741 into Canada and Halifax currency. As 
 $1 : 5s. : : $741 : i;i85 5s ans. 
 
r is the fiioiiMr 
 irdins; to thi^ir 
 and eomptmmd 
 ioa of iedoi«l 
 
 Division. 
 , 4)306336 
 
 fctderal roon^j 
 ia4,— - , 
 
 ="• . '^ 
 laglnavj' piece» 
 
 rerjF State aiiio- 
 ice currency. 
 iraluQ in all the 
 •j worth 4s.. 64. J^ 
 imUted bills of 
 raluei in some 
 
 ssee... 6s. 
 
 I • • • • « • 
 
 '7land 7s. 6d:. 
 
 ,.. 4s.8d. 
 
 SSr 
 
 States to fede- 
 , dollar in any 
 : to its equiva- 
 
 cncy to federal 
 
 ollna curreney.^ 
 
 ency to federal 
 
 currency. As 
 
 Table ot "iflwk c'ifiMtt^r ie^ih^|»4^dlittgr H^twrnmOiMmm 
 
 ■' ' J"i^< * ■'»■■» ■ ■>■■ '■ ,~4~->— r-«.fl ■ I 1) > • >i.i.;.. .pi * 
 
 •f ■ rr ■• ■ ' ■ . 1,1 ■ 
 
 ^,,o o.pQQeoooooeoooooooeoo^O 
 #:w»nie o: «> CD 09 eo -4 <^ s> o> ut «r 1^ i«ik.c» coWlct^ Ml o P> 
 
 .•.|«H .MH^.j^, lO** M^ . M»> MH MH ' ^t4H MIf> MH ■g? , , 
 
 H-' 
 
 NA »i^ H* >- i-« ^-^ H^ ^iA.M p O PO.OQOQQOOOOO »< 
 
 , . T- , ■ OB » ^ 
 
 iCi» t>ii WH* • : tt4'Tf<iaNM-t<> «iwfi«ism^«;i|ii», (i4it^««biiw«^ tni.»<r<jj»iwoi^ 
 
 :P^ 
 
 ^.' •' i ..' , .", ,' ■ ^ 1 ■■' '■ ' • ;• 
 
 e MM* >^ o e CO CO e» «o <i ^ o) o c" u« >^ i^ C9 cs ^o io •-« w e P- 
 
 '. t 
 
 LLi 
 
 J. ,..,.■ <■■ i . . ' . - . BO ,^- 
 
 lo »t^ O o •-•ocoooeo«qoc;ii(:krf^OOf9*-'OOi-*o coo»ep,0, 
 
 »l|UW<<Rn|^ bi|>«0i(i0en|Ubil4k (ni>-bi|tOCn|W;«<i'<k (n|»;n(iOCn|UOi(4» Cn{'->;n|i.d(n|W;i<|.;» 0U * 
 
 in, lf.,L 
 
 CO tfft ^ i» id tQ O tQ iS^9)3k9t9i9l9i9l3t9tQIQtStOi9)e ^ 
 
 * 5^ ■ • 
 
 t ^^A ^^ ^mA ^^ ' t 
 
 ©•^,*-*, ©©C0C0CeC0-J*^050SU^«'*ktf».C00!>>QW)'-»i-iO O, 
 NH 'MHNHMHCiSHtS*->HHNHM»'»9Ht8H MH • 
 
 ' ' . I ■ ' I ' i ■ ~ — ,,,;.. I 'i'; I- ■■' ■ ' ' I — — ' ' ' 7^: — 
 
 i(^ i(^ i(k. rf:^ 4)1, ,^. ,;^ i(^.,^ »(^i^4a>*^CdC;9&9CA09CAC9CACSCAU>^ 
 
 © 00 03 M Oi V .^ >^ 09 to M O O >^ S © CO 00 -4 © CJt 4X t^ QB O 
 
 *» ' - ■ ' . ' I ' , -> ■ ■ . ■ ■ ■ I I ' ' : ' ' ■ ' 
 
 N^ IM Mrt t.^ 
 
 O' U*^ "-» O O CO © CO CO <Nl <l C3 O CT CJt "^ ifik C© CO K9 t© »^ H* © V% 
 
 *.K^ .,M-L B,*.^ k^ . M.^ ^ >u . a,.^^ k.^^ ^m^^ m.m^^ i,M^ - -^ - >' 
 
 tan NH NH tSH MH NT' lOH tOHtSH.^ 
 
 :t^ 
 
 © © ^ 09 OX © o: en en cji ut'c;* en en ux- en 0« tn en b« en e;^ i^ 41^ ^ 
 i(ht^CS)QHtOO»Oe£!00©M©e'!>»^i(*'0Sl9^©©>-*© o 
 
 CiiiA b^Cn|ia;^u-J<|'«'' ' <n|>'te|.c.«njv:ai|4k Cn|M(n|MiJi|wXnj4k C«m->tn|fc><niUcaj,4k ^>^ti4k»t 
 
 !■ ■ I . I H I I ■ 1 ■ U ' . I • 1 ■ ■ ■ ' I . ' ■ 1 i I ' I ' f i I . 11 ' ■ — »- , 
 
 Vt tt^ it^ tti, ^ 4)^ ^ it^ ^ ttk |it»> |(^ ({is J^ it^ 4^ 1^ .{^ )^ t^,4*|j>»;|^ ^^O 
 «•)* '£*.Ht >~t . ' , * ■ 
 
 ©H*^-'OpCO©Cooo<IM©©V<en>;:^>t^C9C9)'9rl9HiH>© ^ 
 ■ 68H • IBH ; «H MH MH MH MH MH ,MH , *♦* MH MH • 
 
 H»H«-. t-iH* *-^ 
 
 Q *H © .©,,»' © -j|; © en ,^rfkCat9»-*©©H» o©coco<i©(ipJW. 
 
 b4>.<l<<w«««.^t<4,.> tnti-d«.,C<HMwi,v. C4.'Cn(UJ«Ci};i4Jk (ni>i'Cn|«.^UVi|,(k Cn|MJi|>ii<nlwa 
 
) , * 
 
 > n ': 
 
 I ! 
 
 ur ■'< 
 
 i* 
 
 ? ' ■ if; 
 
 ■k I 
 
 :'■] 
 
 1. What it the •siwal 4M*1ki^!:MMaiaOO doUari 7 eoniir: 
 Oa doHart 75 aenti, ^I^M^amM nwiy, ami A AdlM JflMlilr:: 
 
 i» iln«. 698 dollari 01 cents. 
 
 %% % i^r^er paid %l%ii a tor'a^orse, 95^^4'c^' fftirydKa 
 (^ osMi. ^1 for » oo Wf $7 41 et. ior- Uutm Amm Ui:Xakf 
 
 
 eactiTfor Iwo pigs/ And $64 for a Wagj^on : liowTmuoll haiiM 
 paid in all? ^ii». $224 86 eta. 
 
 >:3^^ Frmm$31fi 68 ettTanbtraet $T46'8-otr -■' ^ -^ - *- 
 
 ^4^^»^i^i t4ir d'^ctf^^ |75 i""ot; ^ ^^^?#lr^.2fc ?T. 
 
 Wliat coat 35 lb. oiieeae, at ^ eenti per lb. ? 
 
 O -. .. -, -, -M -. - .. t^ .. -.>t3*^^JB0^fiPyfe^ 
 
 'e.*" What is the value of 29 pair of ahoes, at 1 doy[ar ol 
 <^ntt pcrt)«ir1< ■ :i c^o , ^nt. i^4d-?9^«eBtil o. 
 
 4!^ What cost 131 yards Irish linen, at 38 cents per yard! 
 HB.^ Whdtcost 140 reams paper, at 2 doUara.a5 cents per 
 
 ^^r r. , ,- .. . M ,, ... „. ., ... . , . .. J^n9,m^t:^ 
 
 •;|0r What cost 04 bushels of oats, at 33 eents^per bushfill -:: 
 
 rt :4i»* 831.3 c«bM^' V 
 
 l^x What is the yaluo of 75 yards satin, at 3 dollars 75 cepts 
 
 j^^s^dr/' ;' .. • :V ^ X •■ .^.^:3,:; ::4n*^:,$291«^pcn^ -) 
 It. What cost 367 acres <^ lani^, at 1 4 dollars 67 cents pet 
 
 l^e-? '^ 4ns.^5383 89 cents. > 
 
 ^'l$ 3,WJ»»:t will 857 l?j|rtellLi^rk Qppie to, at 18 doUsr^4«>4 
 ^3 <9>nt8 p)Err barrel ? ^>4w*4-'^ -.. 4^*. $16^3 1 cent. ' 
 
 "^13.— IJbufflit 25 lbs. of coiSfee for 5 dollars: what is that 
 ^%;f'^^ . ^ ^r • 4n». 20t:ehts.^ 
 
 Ol4; %i ,131 yards of X«sh Unen cost 49 dollars 76 4:enltt4 
 whal^ IS iHat pei" yard ? An8. 38 cents.' 
 
 j^5w .Jf A 9Wlr 9^ jugar post; 8 4aUars 96 cepts ; Jbftw n?4^iQl| '}§ 
 that -per lb.? 4ns. 8 cents. 
 
 ^16. If areoltoning of2SidaIIars 50 cents be paid^equ^ybj^. 
 15 persons: what do they pay a piece? 4ns. $1 79 e«!ili«£ ) : 
 
 ^^ lif aman's wages are237iloUars 85 cents a year's hc^ 
 much is that per day r 4n». 65c«afls.r„ '' 
 
 IjK The salary of the President of the United States is 
 S25^00 a |ear : what is that per day 7 47is. $68 49 ^ cts. 
 
 ' ik What is tHe Interest of $73 65 cehU for a year, at i^ 
 jjir^nt? , 4its. |441^c©Bt||,^ 
 
 
art 7 eentar : 
 01 cents. 
 
 ludn' hal^iM 
 34 86 ctf. 
 
 169 
 (^1 
 
 
 1 1 Sofc^irt 
 
 k^ 1,^ v-< »"< 
 
 I per yatdx 
 
 K78rj5«ipWl> V 
 35 cent! pec 
 
 l«5Li^5fe 
 67 cento pet 
 3 39 cento. - 
 
 8dQUnr|i4ii^ 
 223 Icent.?^ 
 
 what is that 
 r. 20«eht8.^^ 
 
 ars 7B«enitt:t 
 38 cento.' 
 
 ^w n?«Ql) i§ 
 ns. 8 cents. 
 
 la j^eap^ lid# 
 8. 65cs»to*^ 
 
 ted Slates fa 
 8 49?§cto. 
 It a year, at ^ 
 4lAccnt|h ' 
 
 JO. Xeqmrad tlM interesi of $85 4ft eenls, for a Ttar, •! 7 
 ytretnt? il««. ift98^,csDts. 
 
 ail. Wbst is tbe interest of §789, for 9 f ears, IH 6 per eoatf 
 
 M§. $94 68eenik 
 
 9S. What is the interest of |(o7 50 cOnts, for 4 voari, at C 
 pareent. per annum t JLas, 09* , 
 
 S3. If an agent fell goods to tho amount of 5000 dollarijlj 
 what will his commiision come to at 65 eento/ p(<r cent. 7 
 
 ilns. $33 50 eenta. 
 
 34. What is the insurance of an East India ship and oargOt 
 valned at 133,435 dollars, tft 15^ per cent.? 
 
 jliis. $19,130 87^ cents. 
 
 35. Bought rum at $1 .35 per gallon, which, not pro?ing m, 
 good as I espccted, I am content to los^ 18 per cent, br itt 
 how must I sell it per gallon 7 An9. 1 .0»|. 
 
 36. A farmer sells a quantity of corn at $1 per bushel, and 
 gains 30 per cent. ; very soon after he sold some of the saine». 
 tcidiO amount of $37.50, and gained 50 per cent.: how man^ 
 biishehi were there in the last parcel, and at what rate did hi 
 sell it per bushel? > 
 
 130 : $1 : 1 150 : $1 .25. $1 .35)$37.50(30 bush. Ana. i 
 
 37. A. and B. venturing equal sums of money, clear b]K 
 trade $154 ; by agreement, A. was to have 8 per cent. becaO'sfl 
 ()0 ipent his time in tho trade, and B. Was only to have 5 1 
 what Was A. alluwed for his trouble 7 . | 
 
 13 : $154 : : 3 : $35.53|}.J Af^ '^ 
 
 Calculations of all kinds in federal money being sO siflbp] 
 and easy, are parlicularly well adapted to mental ariihmatie 
 e; g; loo articles at .any nij;libcr of cents a piece, come io 
 sa^ jiuml^er or dollars. 
 
 -4 ji 100 lb* at 7 cents per |b. =5 7 dollars. ' 
 ? ^- 100 lb."at46 cents per lb. =f 16 ^lollars. . - 
 100 ydif. at 35 cents per 3rd. = 35 dollars. I 
 100 yds; at 38 cents p^ yd. =» 38 dollars. 
 
 of ooiirse the number 50 comes ' to- ^ th4» nuVnbcr of dolla 
 thai Uiere are cents in the price, — ^25 to i the nomber,^ 
 
 to^ j^ I >.r f 
 
 
 
 
 
 a 
 
 
 ■^saFs.-- 
 

 1F*W^ 
 
Ms 
 
 Enrdiiil ob lU ^eedinf table, to rtduct tilt 4i9mi^ 
 •iineatiit of t^t Mf eral Rutet into Mob otbtr, al par. 
 
 1. Rediice £84 10i.,6d. N«w Htmpibirt, Jbe^ eqntntSFr 
 into N^ir Jsnty ourrenctj. iAii#- ;^1^ 19$. 4d. 
 
 d. Redtioe X190 8f. 3d. Conntoiiotit ourrentjr, mio N«w 
 York enrrenejr. iln«. jCldO lit. 
 
 3. Htdiiee X190 lOi. MaMaoIioietti correney, into Sontli 
 Carolina and Georgia currency. Ant, £99 14i. S^d. 
 
 4. Reduce X410 18a. lid. Rhode Island currency, into 
 Ctntda and Nova Scotia currency. Ant, £$42 9a. 1^ 
 
 5. Reduce :6524 8a. 4d. Virginity di^o.* enrvency, into Ster- 
 ling money. Ant, j6393 6a. 3d. 
 
 6. Reduce ;pl35 lOa. 4d. New York, Ate, currency, into 
 South Carolina currency. Ant. £73 4b. 4|d. 
 
 7. Roduee i!914 98. 2d. Now Jersey, ^c, currency, into 
 New Ha«npihire, Massachuaetti, &c., currency. 
 
 Ant. £IU Ila. 4d. 
 
 8. Redue<B £100 New Jersey, &c., currency, into NewYork 
 and Nortli Carolina currency.' ilne. £106 tSs. 4d. 
 
 9. Reduce £100 Delaware and Muryland currency, into 
 stealing money. Ant. £00.. 
 
 10. Reduce £116 lOi. New York currency, inlo Connectieal 
 twveney.: ^na. £87 7s. Gd. 
 
 tl. Rtdnoe £112 7s. 3d. South Carolina and Georgia eai« 
 lenoy, into Connioticut, &c., culrrency. Ant, £144 98. 3fd* ' 
 
 ISL Reduce £100 Canada and Nova Scotia oorrency, iiilo 
 CflinB^Cti^iit currency. ilnt. £U90.^ < 
 
 , , A3. Reduce £116 14s. 9d. sterling money, into Conneetieiii 
 f mreney. Ant. £155 13«. ; 
 
 14. Redaot £104 lOt.. Clwada and Nova Scotia ourreiitt^i 
 Into N«iw York nprrtney. Ant, £167 i$,', 
 
 tS^ KmHic* J6I00 Halifax ciirjraney« into New Jerae]r,;i^i„ 
 ^ '■•*■" ' — «— • '' 
 
 1 ^JkLUK OF COINS IN CANADIAN Cmi&lSmr, I 
 
 *Q 4' C ' ^% ■ ■ ■ • ' £ J9,'<i,- -^ 
 
 ^1- IftMlMh Sovtreigni or Pound tterling... 1 4 14, 
 
 ?^ ^ Ihril&h Cto^n ..........;........ ."... ^ ^ \^ 
 
 i • X BriUth Hair.Cn>wn ^ » OS OA 
 
 i:^ Bfilarii«hillm( %•. I » <^ 
 
ni 
 
 i<'^/i'.v4j 
 
 irUith Shcpeiice ,......:..... e f T|S^* 
 
 United Stales I^Hjirlfl 2 10 
 
 United Stntcs'and Mexican Dollar. 5 1 
 
 Hair Dollars of the above 3 6^ 
 
 Quarter do. do. « 1 3 
 
 Eighth do. do b 7i 
 
 Sixpence do. do. 3| 
 
 French Five Franc Piece 4 8 
 
 1 1 
 
 i ! 
 
 .I,/! 
 
 A Table sTiowiri^ the interest of any sum of money, from £1 
 to XIOOO, for any number of inonlhs, at 6 per cent. 
 
 SUM. 
 
 1 noonth. 
 
 2 months. 
 
 3 months. 
 
 6 months. 
 
 1 year. 
 
 
 £ «. d. 
 
 £ 
 
 «. 
 
 fl. 
 
 £ n. d. 
 
 £ n. d. 
 
 £ il d. 
 
 XI 
 
 I 
 
 
 
 
 
 2i 
 
 3^ 
 
 7 
 
 1 2i 
 
 2 
 
 2i 
 
 
 
 
 
 4| 
 
 7 
 
 1 2i 
 
 2 4| 
 
 3 
 
 3i 
 
 
 
 
 
 7 
 
 10| 
 
 1 9^ 
 
 3 7 
 
 4 
 
 4| 
 
 
 
 
 
 9i 
 
 1 2i 
 
 2 4| 
 
 4 9h 
 
 5 
 
 6 
 
 
 
 
 
 
 1 6 
 
 30 
 
 6 
 
 6 
 
 7 
 
 Q 
 
 
 2^ 
 
 1 9i 
 
 3 7 
 
 7 2i 
 
 7 
 
 8i 
 
 
 
 
 41 
 
 2 1 
 
 4 24 
 
 8 4| 
 
 8 
 
 9i 
 
 
 
 
 7 
 
 2 4f 
 
 4 9i 
 
 9 7 
 
 9 
 
 10| 
 
 
 
 
 n 
 
 2 8i 
 
 5 4| 
 
 10 9i 
 
 10 
 
 1 
 
 
 
 2 
 
 
 
 3 
 
 6 
 
 12 
 
 20 
 
 2 
 
 
 
 4 
 
 
 
 6 
 
 12 
 
 1 4 
 
 30 
 
 3 
 
 
 
 6 
 
 
 
 9 
 
 18 
 
 1 16 
 
 40 
 
 .0 4 
 
 
 
 8 
 
 
 
 12 
 
 1 4 
 
 2 8 
 
 50 
 
 5 
 
 
 
 10 
 
 
 
 15 
 
 1 10 
 
 3 
 
 " eo 
 
 6 0, 
 
 
 
 12 
 
 
 
 18 
 
 1 16 
 
 3 12 
 
 70 
 
 7 6 
 
 
 
 14 
 
 
 
 1 1 
 
 2 2 
 
 4 4 
 
 80 
 
 8 
 
 16 
 
 
 
 1 4 
 
 2 8 
 
 4 16 
 
 90 
 
 9 
 
 
 
 18 
 
 
 
 1 7 
 
 2 14 
 
 5 » 
 
 100 
 
 10 O 
 
 1. 
 
 
 
 
 
 1 10 
 
 3 Q 
 
 6 .0 
 
 260 
 
 I 
 
 2 
 
 
 
 
 
 3 
 
 6 
 
 12 Q 
 
 300 
 
 1 10 
 
 3 
 
 
 
 
 
 4 10 
 
 9 
 
 18 
 
 400 
 
 2 
 
 4 
 
 
 
 
 
 6 
 
 12 
 
 24 
 
 50d 
 
 5 W 
 
 5 
 
 e 
 
 
 
 7 10 
 
 16 e 
 
 30 a^^ 
 
 60 6 
 
 HlOOO 
 
 S 
 
 10 
 
 
 
 
 
 15 
 
 30 O' 
 
 Lull 
 
 
 *' 
 
 
 - ■- 
 
 --■•■' ■ ,, i 
 
 
 ' _ , } 
 
 t'' 
 
 V 
 
 
 , . 
 
 -•• k <«.r-«f*Y -*vj* a. 
 
 * - ' «,' t 
 
 ..'1 ,wv 
 
 i- 
 
 i 
 
 'j 
 
 f % 
 
 *■*''** Jr«^'«-> % < f ¥*% \* « 
 
 
 ''•:■ ili-ijl^ 
 
 t 
 
1 
 
 «i 
 
 3 
 
 n 
 
 H 
 
 4 8 
 
 id 
 
 5 
 
 1 
 
 
 TA«t>«' Df EXeiMllOS. 
 
 ncy» from i*l 
 ;r cent. 
 
 1 year. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 » 
 
 6 .0 
 12 Q 
 18 
 24 
 
 60 d 
 
 
 
 
 
 
 
 TABLE OF EXCHANGB between England and Canada. 
 ,g The irate of Exch»iige ja alv^ays above par ih U^ntf ot 
 Brjltaio. Par is jC90 sterling for XlOO Canadti currency. 
 
 
 Per cent., above 
 
 Pur. 
 
 1 per cent. 
 
 2 per cent. 
 
 8 per cent. 
 
 4 per cent. 
 
 5 per cent. 
 
 5J per cent. 
 
 6 percent. 
 
 6j^ per cent. 
 
 7 per cent. 
 
 7 J per cent. 
 
 8 per cent. 
 
 8i per cent. 
 
 8§ per cent. 
 
 ^1 per cei>t. 
 
 9 per cent. 
 
 91 per ci nt. 
 
 ni per cent. 
 
 9^ per cent. 
 
 lO per cent. 
 
 l()| prr cent. 
 
 lOJ per cent. 
 
 102 per cent. 
 
 It percent. 
 
 Ill per cent. 
 
 IJ§ per cent. 
 
 113 per cent. 
 
 "1 per cent. 
 
 I2i per cent. 
 
 IJ percent. 
 
 2| p-'r cent. 
 
 13 per cent. 
 
 31 per cent. 
 
 3J per cent. 
 
 3| per cent. 
 
 14 percent. 
 
 Value of £1 Rierlias Id 
 Canada cumiio J. 
 
 VmZ or 3£ ^^'3 
 
 1*1333 or £2 8 
 
 M444 or 22 10^*6 
 
 M5i>5 or 23 14*3 
 
 M6G6 or 23 4 
 
 1-1722 or 23 5|*3 
 
 1-1777 or 23 6^-8 
 
 1-1833 or 2^ 8 
 
 1-1888 or 23 di'§ 
 M944 or 23^ 104-6 
 
 1-2000 or 24 
 
 1-2027 or 2i OJ-6 
 
 1-2055 or 24 li-3 
 
 1 -2083 or 24 2 
 
 1-2111 or 24 2J'6 
 
 1-2188 or 24 3|-3 
 
 1-2166 or 24 4 
 
 1-2194 or 24 4 J '6 
 
 1-2222 or 24 5^-3 
 
 1-2250 or 24 6 
 
 1-2277 or 24 6J-6 
 
 1 ii305 or 24 7^-3 
 
 1-2333 or 24 8 
 
 1-2361 or 24 SJ 8 
 
 1-2388 or 24 9|-3 
 
 1-2416 or 24 10 
 
 1-2444 or 24 10 J -6 
 
 1-2472 o 24 ll|-3 
 
 1-2500 or 25 
 
 1-2527 or 25 0|-« 
 
 1-2555 or .25 l|-3 
 
 1-2553 or 25 i\ 
 
 1-2611 or 25 2j'0 
 
 1-2638 or 25 Sj-S 
 
 1-2666 or 25 4 
 All decimals end in reptateri. 
 
rp''»"""ww«i«!pii 
 
 mmmm 
 
 I 
 
 'M 
 
 
 J ! 
 
 : 
 
 
 vii* to TBI voB tcwoiiy mtiiC. 
 
 •• ./T 
 
 r-r^aiiiply iHe Tafii^ 6f Xl sterlini^, lit tte ifiVen r«(«, ^jr tba 
 
 giT^n tarn. 
 
 Ii<iw RiQcii ftetiing tooAiiy in J6G0C. G«n«n«/,ftl d percent 
 ateifeptr? 
 
 90 ^ 5400 Or thus, JCO 16 6 
 
 109 1 109)5400 
 
 1^ 
 
 Sterling j649 lOs. 9|d. ^\ an«^ ' 
 
 ^9 
 
 4 19 oim 
 
 Or 109 : 90 : : 60 : i€49 lOs. 9|d. ^ £A9 10 9|y% 
 
 1. ^ow mttch sterling ih J&120 currency* aft 10^ per lieiit 
 iib»>te pfir 7 Anw. £91 lOa. 2d. j^ 
 
 '''% lleceited J6l80 currency frbm Liverpool: what le tbe 
 Taitteiii sterling money, at 8| above par? 
 
 ^n«. Jei48 198.3id.|$ 
 
 d* A tnerchant in London owes mo jCdSO currency i how 
 much iterling will pay the bill of exchange, ut lOji per cent, 
 above par? Ans. £265 la. 4kd. ^ 
 
 4. I ha've to remit to a friend in Glasgow JC245 currency: 
 ilow mwE^ «ti^ing will be reeeiire, at 8^ per cent. ? 
 
 Ans. £203 138. 10|d.j^ 
 
 If. To find h6w much C. currency in any suiti of sterliijig 
 mof^ey }— multiply the value of £i currency, at tlie given rate, 
 by the given «vim. 
 
 How <nuch C. currency in JL80 sterling, at 9i per cent, 
 mbote pa^? 
 
 ' imah Ot thus, £1 4 B\3 
 
 80 8 
 
 W I I 
 
 97illl=5ild7 2s. 2^d.-6 our. 
 
 9 14 2|-6 
 
 O^90:109i::80:i^7 28.2^-^ £97 9 2i*6M». 
 
 ^ ti^^ How fnueh C). currency in £140 sterling, exbhanife alj9| 
 ^ tent abdve |Mir ? Ans, £i70 14fe. 5|d^ ^ 
 
 . jt Ai llllf per eeni above par, hcNr mnoh 4KirMne4 i#iil p»t 1 
 tSB «f fiichanfe ifer £320 l5i. fterlitif 7 , ; 
 
 Jlji*. ;«i99 ^ !|d4^ 
 
I ndVf ty tbtt 
 
 « 16 ©tR 
 
 4 19 (t^U 
 10 
 
 >i 
 
 19 10 
 
 lOi per ^eiit 
 L9B.2d.if1^ 
 ; what 10 tb6 
 
 198.3icl.|} 
 urrenoyi how 
 , lOJi per cent. 
 Is. 4i«i. ^\ 
 345 currency: 
 
 B. IO|d. i^ 
 
 irh of Bterlirtg^ 
 16 giTen nite, 
 
 9i per cent. 
 
 4 H'B 
 
 8 
 
 14 3^-6 
 10 
 
 r 
 
 5 3i-6sliB. 
 
 xbhanfi^e »l 9| 
 14i. 5id.^3 
 n«^ #i)l l^jr 1 
 
 9 ^ Ha. -^ 
 
 ATPB?ri)lX No. IT. 
 
 ^^^^^^^%^/^^^^^^^K^^ 
 
 FORMS OF RECEIPTS, BILLS, 4tti. 
 
 A Receipt is a writteti aeknowledgtnent of having rM«tf^^^ 
 Ai^a of money. 
 
 In general, on settling a^ aceocAtD nothing mor^Mi anc fi 
 sary than writing below it, 
 
 1846, Feb. 1. Settled the above, or 
 ~ IQy Cash in fall. 
 
 1846, Mar. 10^ By Cash in ^rt, or 
 
 Received in part 
 
 1846, April 17.. By promissory note, at 1 moirtb, 
 
 in full, or in part. 
 
 By aoceptance at 9 months, do. 
 (with signature:) 
 
 "Oalt, 13th March, 4846.— Received from John Black, Kfq.* 
 twenty pounds ten shillings, in part, payment of his accounts 
 JB20 IDs. flOBBRT WiuKiii, 
 
 Dundas, 4th December, 1846.— rRecelved from Mr. Jaitiell 
 Stewart, thirty pounds eight shillings, in full of his account to 
 this date. Williah Douglai. 
 
 Toronto, 14th January, 4846.— Received of James Greatman^ 
 Esq., seventy-fiVe pounds, in part of a bill oi one hundred 
 pounds.. 
 
 jC75. AOam SoiitiRViLtto. 
 
 Hamilton, Received, t7th April, 1846, of Mr. Robert Walton, 
 one hundred pounds, for self and company, f >: ^^' , > 
 £100. JAiin AinttiufABi. 
 
 ■ ■ ^ ■ 
 
 Received from Mr. Henry Mortimer, Junior, fifty poutida, 
 which I promise to repay on demand. 
 
 ^U, Ist January, 1846* S^astid Morguw. 
 
 "Quebec, 15th September, ^846.^r-Receifed Ironi Mr. 6epf|HP 
 Tumbult, si« pounds, for half a year's intereait of twff hrni^iwd 
 IK»ii<^clf • l^iii 9n 4K>n4 t» ^e tr^atgopof AHltioQ Chapel c|^f ^ 
 
 4«tj5«U(it , ■ w«--- --^^^ ■■''■■ 
 
!:■ - 
 
 i: ! I 
 
 )ii 
 
 .r 
 
 BIKU. • 
 
 Toronto, 4th June, 1846.— Seeeived IVom Mr. Jamet Boor- 
 tend, twent;^-two jionndu ten |;tiil|inpfB^ .b(!in|r,.balf a year** rent 
 «ir tfie house and gardebi rentcci t)y bim from me, due at Whit 
 ftonday last. 
 
 X23 lOs. ,Ai«B;^AffQMi Laird. 
 
 ^ jj|<«itrea|, 19tli April, 184j5. — Rcceiyed of Messrs. Jai^eson 
 and Christie, assi^ners of the effects of Thomaa IVf.ercer, a 
 bankrupt, thirty pounds ; beingr my proportion of the said bapk- 
 ltii)t'a eft'pcts, and iir after the rate of te(i shillings per pound, 
 for my debt of sixty poimds, proved und^r the said cbnrtnltission. 
 £30. David LiNENDRAPsa. 
 
 BILLS. 
 
 t. A Bill is a document prrwiding for the payment of » 
 eortain sum of m'oney, at a {specified time. 
 
 . 9. A Promiasory Note is a biU expressed in the forpn of a 
 promise from one person to pay to another. 
 
 /3. , \ Draft is a bill expressed in Iho form of nn order, signed 
 by one person, and addressed to another ; requiring the latter to 
 pay the specified sum to the former, or to some third person. 
 
 4. The person who sipns the (Iraft is railed the Dffftocr; 
 the person to whom ij, is addressed is called llio Draioeej ^rid 
 the person to wliOm the payment is to be made is called the 
 Puyee. , 
 
 5. The Drawee binds himself to pay the bili by ^writing bis 
 name within it ; after which he is cnlled the Accepter. 
 
 6. The b H is sa«(l to be drawn hy the Drawer; drawn upon 
 the Drawee or Accepter ; and drawn iit fart' ur of the Payee. 
 
 jj7, > A person vfho transfers his right of receiving payment 
 of a bill to another, or who becomes seouriiy for its payment, 
 writes his name on the hack of it: he is then said to endorse 
 the bill, and he is railed the Endorser. 
 
 8. When the B^dorser, besides writing hi& Own namei 
 (specifies the person to whom be transfers his right, the bill it 
 said to be specially' endorsed : when he writes his owii name 
 oi>ly» the endorsement is called i&ZffwAr or g"cwerflf/. , 
 
 9. The term of a bill is the space of tf me at the end of 
 which it is to be paid. 
 
 10. The- term* of a bill is sometimes a specified time <r//er 
 date,^ that, is, aft^r drawing ; sometimes it is a specified tidie 
 ayV«r «i^^tf, that is, after accei>tatice. ^ r 
 
 IL Bills to bo paid in the same cbiintry in which, they idfe 
 Atkwti; are tet^i1edltilrfti<»«ill8:a>id bills to be^iii^ in a difTe* 
 rent country from that in. which they are drawDf are ca|ted 
 /orei^ffi tills. 
 
VBOmsftORlF'liO^SBt 
 
 in 
 
 Jameg 8eot- 
 a year's rent 
 . due at WhH 
 
 [)BR Laird. 
 
 isrs. Jameson 
 us IVfe^cer, a 
 he said bapk- 
 
 gs pcr'|fuuii"i 
 ] cdminission. 
 
 NENDRAPER. 
 
 saymcnt of » 
 
 the forpi of a 
 
 1 order, gigned 
 ff the latter to 
 I ird person. 
 ihc Drawer i 
 Drawee J and' 
 B is called the 
 
 by writing his 
 
 pter. 
 ; drawn upon 
 
 f t he Payee, 
 iiig payment 
 its payment, 
 
 aid to endorse 
 
 own name, 
 jQrht, tho bill ift 
 is owii name 
 
 at the end of 
 
 ied i\me after 
 specified time 
 
 hich. they are 
 bi^ in^a iiifTer 
 rn, are ca|bd 
 
 19. The DrRW9r of a i^raijpii bill flrcnerally makee out 
 •everal cnpiesof It;, whieh tnnther are called a Ml of Exek^t^ft^ 
 and ruirits theni 'by difT^breht ships or posts, to guard amliiil 
 loss or misoaniagr. In this case, acceptance atid payflMn| of 
 each of the sets are required only on nondiiion thiit the Otltenr 
 bayOnnot been accepted or p>tid ; and a clause to tlii»eflMi>ia 
 always inserted in such bills ^ therefore, wben one bill oCtba 
 set is accepted, the duplicates are of no further use. 
 
 13. When a bill is not paiti for at the proper time, the Holder 
 of it puts it into the hands of a Notary, Who demands payment 
 from the Prawoc ; in default of whidt, he »Ti;ns a dooumeot 
 called a Protest, which facilitates the recovery n| the aniounl 
 of the bill. In Cf^rtain cases, a bill may be protested ffir non- 
 acceptance. 
 
 14. A bill which a person has to receive the amount, is 
 called, to that person, a Bill Receimble ; and one of which a 
 pe^eon has to pay the amount, is called tu him a BUI Payablf» 
 
 ' PROMISSORY l^OTES. 
 
 £45.0 IBs. Dundas, 9th April, 1846. 
 
 Six months after date, we promise to pay to Janies Cun- 
 ningham, or order, the sum of four hundred aod fifty podndSj 
 eigbtecu shillings, Halifax currency, value rocei^'edl 
 
 John WHscn ^ Co. 
 
 ^10 28. 6d. Kingston, 10th November, 1346. - 
 
 .Four months after date,. I promise to pay to Messrs. 
 Rotiertsoh & Co.^ at the Comrnerciui Rink here, the sum of 
 three hundred and ten pounds two shillings and sixpcucey 
 Halifax currency, value received. 
 
 James Thomson. 
 
 i?lOO. Gait, March 16, 1846. 
 
 Three months after date, we jointly and severally promise 
 to'^pay to James Clerk, merchant, iVIontreal, at the Goro fiank, 
 Hamilton, the sum Of one hundred pounds, Halifax curreneyi 
 value received. 
 
 James Blair t 
 
 Charles Scott. 
 
 ... .V . • ' . 
 
 £2QQ. t Toronto, 15lhilanuj|ry, 1846. 
 
 I promise to pay to Mr. Isaac Trotter, two hundred 
 pounds, in manner following, v:z., fifty pounds three months 
 after date, fifty pounds at six months, and the remaining, 
 hundred pounds at twelve months, for value received. 
 
 Peter Juslte^ 
 
 I 
 
I ! 
 
 tw 
 
 TOaXlOm UMiU 99 SXCXAMOX. 
 
 INLAN0 BILLS. 
 
 |liSO. lIftiiHkdn» Janoary 0, I84C. 
 
 ^ TKree months after date, paj to my order» one hundred 
 and fifty foanda, Ilalifaz ounrenoyi for Talue received. 
 
 To Mir. Wm. Ne§bit, ^ John John»tiine. 
 
 Merehant, Brantford. $ accepted, William NeMh 
 
 £$7 16s. ' Montreal, 6th March, 1846. 
 
 Sisly days after date« l^ay to Mr. George Benton, or order, 
 fiHywge? en pounds sixteen shillings, for Talue received. 
 
 To Adam Kerr, JBaq ) Robert Smit^. 
 
 Kingston. \ accepted, Adam Kerr^ payable at 
 
 Commercial Bank, here. 
 
 FOREIGN BILLS OF EXCHANGE. 
 
 1350 goil. London, Srd October, 1646. 
 
 At usance and half usance, pay this our first of exchange, 
 second and third not paid, to E. Van Buren, or order, twelve 
 hundred and fifty eruilders, value received, and place the Same 
 to our account, as per advice irom 
 
 To E. Buaknellf ) ^ Rot, Davit, ^ JontA. 
 
 Amsterdam. \ E. Buahnell, 
 
 £700 litres at 29d. Paris, 21st May, 1846. 
 
 At forty days after date, pay to John Bosanquet, or order, 
 cSgfit tlK>osand seven hundred livres, excharige ^d. per ecu, 
 value received, as per advice, from 
 
 To James Goldsworthy, Esq. } ,Philip Le Roux, 
 
 'London. 
 
 James Goldsworthy. 
 
 je450 ster. ' New York, lat January, 1846. 
 
 Sixty-five days after sight, pay this my first of exchange, 
 (second and third not paid,) to the order of John Thompson, 
 James Brown &. Co., four hundred and fifty pounds ateililkg, 
 value received, as advised by 
 
 Jonathan Wallaes^ 
 Messrs. S^ithson ^ Sons, } seen February 24, 1846. . 
 
 Livei^l. i Smithson ^ Sinti* 
 
 : <^ri'A^/^fii^;i-:, 
 
i^ 
 
 L> 
 
 ly a. I84C 
 one hundred 
 Ted. 
 John9lene, 
 
 [Mch. 1846. 
 nton, or order, 
 e'nred. 
 
 ibert Smiih. 
 err^ payable at 
 ank, here. 
 
 jrEi. 
 
 ctobcr, 1846. 
 It of exchans^e, 
 jr order, twelve 
 plaee the Same 
 
 nell. 
 
 It May, 1846. 
 nquet, or order, 
 re 29d. per ecu, 
 
 Le Roux, 
 Gold8W9rthy. 
 
 anuary, 1846. 
 
 rst of exchange, 
 obn Thomp«>»» 
 tounda ateiliDtSi 
 
 than Wallae€. 
 ry 24, 1846. 
 mithwn 4" ^*^' 
 
 ■pi^rf) 'i-^ 
 
 APPENDIX No. V. 
 
 I 
 
 MENSURATION. 
 
 ' • A few more useful thinga in Meaturlng. 
 
 A Assure of $ sides is eafYed a triangle : When alt the 9 itdes 
 «re equal in length, it is called an equilateral trian^tle ; Krheil d 
 of its sides are equal, it is called an ieoscelea triangle ; when aU 
 its sides afre unequal^ a etalene triangle. Triangles are als^ 
 denominated fight angled (as that In page 142) and oHiqnit 
 angled trianglee. 
 
 Tojindthe area of a triangle, of any form or siae. 
 
 Rule I. Multiply the base by the perpdndicular height, sod 
 half the product wiM be the content or area. 
 
 R^lM ll. When the 3 Sides only are given. From ^ the 
 Sum of the 3 sides subtract each side separately ; multiply the 
 half suni and the three remainders continually together | and 
 the square root of the product will be the area. 
 
 1. How many square yards are in a triangle, Whose base is 
 40, and perpendicular height 30 feet ? Ans. 66§ sq. yds. 
 
 3. Required the content of a triang;le, whose baSe is 18 teet 
 4 inches^ and height 11 feet 10 inches. 
 
 Am. I08ft Sin. 8 ptm 
 
 3. What is the area of a triangular field, whose base is 6 .dS 
 chains, and height 5.20 chains? Ana. 1 a. 2 r. 20 per. 
 
 4. How many square yards are in a triangle, whose three 
 Sides are 13, 14, 15, feet? Ana. 9| sq. yds. 
 
 5. Required the area of a trianguh^r field, Whose base \» 4t 
 ehains, and its perpendicular height 15 chains. Ana. 30 a. 
 
 6. How many acres are in a triangular field, whose 3 ndes 
 are 380, 420, 760 yards? Ana. 9 a. 3 r.. 6.8 per. 
 
 A figure of 4 sides is called a quadrangle or quadrilateral 
 When all its sides are equal, and all its angles right angles, it 
 is called a aquare: when all its angles arc right ones, but its 
 length greater than its breadth, it is called a parallelograms 
 when all its sides are equal, but its angles oblique, it iS called a 
 rhtmbut: an oblique angled parallelogram is called a rhomboid. 
 
 To find the aria of all theie four-aided figurea : Multiply 
 the leni^th hy the breadth. 
 
 '7. Itow inaoj acres are in a square field, whose side is 
 .18.25 chains If ,. ilns. 33 a. 1 n 9 per« 
 
tmm 
 
 ^ ;|ij' 
 
 ^i!' 
 
 lu • 
 
 ;i (' 
 
 r-i 
 
 fi4 MENSURATIOir. 
 
 8. What if the area of a parallelogram, whoM length it 
 19.S{5 chaina, and hreadUi 8.59 olminl? : t\\t k; .' r/ t ' 
 
 Ana, 10 a. 1 r. 26 per. 
 
 9. How many squnre ynrils or painting in a rhomboid, whose 
 length is 12 It. 3 in. and breadth 5 ft. 4 in. ? 
 
 ' An$, 7 yd. 2 ft. 4 in. 
 
 10. What is the area of a rhombus, whoso length is 6.20 
 bhains, and perpendicular height 5.45? 
 
 -An*. 3 a. 1 r. 20.64 peiP. 
 
 When a quadrilateral is irregular in its sides and angles, it 
 la called a trapezium. A line joiiiifig 2 opposite angles or a 
 trapezium is called a diagonal. 
 
 To find, the area of a trapezium : Multiply the diagonal by 
 the sum of the perpendiculars drawn to it from the opposite 
 angles, and half the product will be the area. 
 
 11. .Required the area of a trapezium, the diagonal being 42 
 yards, and the pefpcndiculars fulliHg upon it from the 6pp9sito 
 angles 16 and 16 yards. i4f}9. 714 yafds.. ,, 
 
 12. What is the area of a trapezium, whose diagonal is 17.56 
 chains, and the perpendiculars 8.82 and 7.73 chains? . 
 
 Ans. 14 a. 2 r. 5 per, 
 
 Tp find the area of an irregular figure of &, 6, 7, ^c;, sides. 
 Draw diagonals diviciin^ the figure into trapeziums and trian- 
 gleftb-> Tlien find the areas of alt these separately, and add 
 tbeni together for the area or content of the whole figure. 
 
 Exaknples may be given at pleasure. 
 
 . When all the sides and all the angles of a 5, 6, 7, &'c., sided 
 fi^gure are cqt^al, it is called a regular polygon. ^^«j ,^ 
 
 To find the area of a regular pob/gon : Multiply the square 
 of one of its sides by the number opposite its name in the 
 following table. 
 
 
 *^h:>' 
 
 
 No. of Sides. 
 
 Names. 
 
 Multipliers. 
 
 5 
 
 Pentagon 
 
 1.7204774 
 
 6 
 
 Hexagon 
 
 2..'i.980762 
 
 7 
 
 llep'lasron 
 
 3.6.3.39126 
 
 8 
 
 Octagon 
 
 4.8284373 
 
 9 
 
 No n agon 
 
 6.1818240 
 
 10 
 
 Decagon 
 
 7.t^43p88 
 9.3656411 
 
 11 
 
 Undecngon 
 
 "12 
 
 Dodecagon 
 
 tl. 1961524 " 
 
 
 
 
 ;■'>> 
 
 vh 
 
 <■« u f 
 
 th^ 
 
 •01 
 
hoM length is 
 
 1. 1 r. 26 per. 
 lomboidi whose 
 
 vd. 3 ft. 4 in. 
 length is 6.30 
 
 r. 20.64 per. 
 8 and anglefu it 
 ite angles of a 
 
 the diagonal by 
 am the opposite 
 
 agonal being. 42 
 om the 6pp9sito 
 
 rjs. 714iK«r^8r- 
 i agonal is 17.56 
 
 shaina? ^ 
 
 4 a. 2 r. 5 per. 
 
 6, 7, 4*«" **y*** 
 siiima and trian- 
 ralely, and add 
 ole figure. 
 
 6, 7, &c., sided 
 
 Itipfy the square 
 tB name in the 
 
 MSMfUlATlOir. 315 
 
 1^ WlMt is the are* of a Hezsgon whose side is 5 inehtsY 
 
 An9, 64.951905 ^js. 
 14. What is the area of an Octagon whose side is 60 yards? 
 
 An9. 3 a. 3 r. 14 per. 19 ydbk 
 
 
 
 liers. 
 
 • ^* 
 
 )4774 
 
 310762 
 
 
 J9126 
 
 v' - ■ 
 
 ^4373 
 
 -■■v> 
 
 18240 
 
 \ ■-;' 
 
 «P88 ; 
 
 f 
 
 564U 
 
 '• -" 
 
 61524 " 
 
 
 
 
 A CiacLB is a figure bounded by m curve line, called the 
 firevmfertnee, which is every whcro equidistant from a point 
 within, called tho centre. I'he radius of a circle is a straight 
 Hue drawn from the centre to the circumference. The diameter 
 is a r.ne drawn through the centre, to the circumference on 
 both sides. 
 
 To find the Diameter and Circumference of a Circle, the one 
 from the other. Multiply the diameter by 3.1416 gives the 
 circumference. Divide the circumference by 3.1416 gives tht 
 diametei^. 
 
 15. What is the circumference of a circle whose diameter 
 is20yarda7 iln«. 62.832 yards. 
 
 16. What is tho diameter of a circle whose circumference is 
 78.54 feet? ilns. 35 feet. 
 
 To find the -nrea «/ a circle. Multiply the square of the 
 diameter by . 7854 ;— or multiply the square of tho circumference 
 by .07958. Hence, tl>e area being given, to find the diameter 
 or circunifcFcnoe, is only to reverse the process. 
 
 17. Required the area of a circular orchard whose cirenm- 
 ference is 56.5 rods nr poles. Ans. 1 a. 2 r. 14 per^ 
 
 18. What is the area of a circular pond whose diameter is 
 31 yards? il7?«. 754.7694 sq. yds; 
 
 19. I want a circular garden thnt shall occupy just half an 
 acre : how many feet long will the stone wall to that encloses 
 it? Ans. 523.15 feet^ 
 
 30. In the midst of a meadow well stored with grass, 
 I took just an acre to telhcr my uss ; 
 How long must the cord be, that, feeding all round, 
 He mayuH graze less or mure than an acre of ground? 
 
 '- ^/i9. 39. 23-f' yards. 
 
 To find 
 the square 
 
 2 1 . Required 'ttie supet-fibral' &rea^ of a* ^lobe •vHiOe 
 is 12 inches. ^*,t, .. ArmS*, 45Q^.^90^4»aq..in. 
 
 S3. How in'bii]^ fquaT*p! n)ile8*it>^6e WurlaAo'of theearth» 
 sopposing It a sohere <Uf ^MSiniles'dianceforo?. « ' > ' T > « 
 
 Ans. 196,663,355.7504 sq. m. 
 
'""MVMPWII 
 
 To M4 iUmniditt' kfa »phtr§ or ghhe. Uatit^j fte f ilbt 
 «f thb dUiiAvUthj .5236. . ^ 
 
 S9L> JSov oiMj cubic or ■olid inchei are in a ^M 13 indftei 
 diameter t An9. 904.7d08 c in. 
 
 24. How many cubic or solid miles does- the earth contain, 
 its mean diameter beinf 7912 miles 1 
 
 Aiif. S!59,833,411,782.86a8 c. m. 
 
 To> find the convex eurfaee of a cylinder. Multiply tfaq cir- 
 
 <hMnference of its base by the altitude. 
 
 )) ., • • 
 
 25. What is the convex surrace of a eylinderi the diameter 
 of whose base is 30 and altitude 50 inches? 
 
 Ane. 21.8+ sq. feet 
 
 To find the arm o/ dn ellipee or oval. Multiply the producft 
 dl the axes by .7854. 
 
 26. What is the area of an elliptic ceiling, the axes.qf wbicL 
 are 33 feet 5 inches, and 20 feet 3 inches ? 
 
 Ane. 59 yds. ft. 67 In. 
 
 To find the content of a common caek. Find th<Q meaa 
 diameter, by adding to the head diameter | of the d^ffierence 
 between the bung and head diameters ; or if the staves are not 
 niQch carved, by adding f.. This reduces the cask to a cylinder. 
 Then multiply the square of the mean diameter by , 7854, and 
 the product by the length, for the solid contend in incbes,. 
 wiiicb reduce to gallons. 
 
 ^ 27* liow many imperial' gallons in a cask, whose boog 
 dinmeler ia 86 incheS). haad diainetec 30' inches, and length dO* 
 iiieli6»7 Ane. 163.72 gaHoof. 
 
 i^^y ' 
 
 \u{,4 
 
(U 
 
 • Ul». 
 
 Ube 13 inehei 
 .7808 c in. 
 earth containt 
 
 1.8608 cm* 
 uUiply th^ cir- 
 
 r, the diameter 
 
 .8+ iq. feet, 
 ply the prodwrt 
 
 ,0 axoofwbicL 
 
 l8,0ft.67irt. 
 
 Find the meaa 
 r the difference 
 e stavee are not 
 iBk to a cylinder. 
 r bi' .7834, and 
 lenl» in inchefr 
 
 ^, whow hong 
 
 t, and length 50. 
 
 .72ga»©«»i- 
 
 ERRATA TO BE CORRECTED WITH A PEJT.- 
 
 for £15 58. read £15 15i. 
 
 88. 9id. 
 C86. 
 
 (I 
 
 If 
 
 It 
 « 
 
 f age S9, Question It), 
 
 32, " 12, " 8«.94d. 
 
 38, " 9afi8. " 636 
 
 109, 8th line from bottoni» ** m 
 
 118, " 7 " 219.75 
 
 114, Case IIf> " larger 
 
 152, « 4 ans. " £3657 48. l^d. " 
 
 ; 140, " 23 " 68.3 «* 
 
 Fage 134, Questions 3-4-'&~6 are erroneoon. 
 3rd Question should he 102 : 90 : : £500 : £441 3s. C^d^ ana. 
 4th Question should be 90 : 102 : : £441 38. e^d^^ : £500 
 5th Question should be 99 : 90 : : £1000 : £909^ ana. 
 6th Question^should be 90 : 99 :i£909^ : £l00e'ata» 
 
 hat. 
 .21976. 
 lowex;. 
 £2657 4f.lid. 
 
 68.3 
 
 
 
 
 
 
 lUU^ 
 
 ■fj nil ft*<>}^ «»*V»iyii ; vi rtw 
 
■■ 
 
 ■MiiiMi 
 
 MolloM of tiie CaaadiMi Sdbool ^i.tla% tatesdadl m 
 an •eoomiianiinent to Gouinlook** Geography. 
 
 ''Canadun School Atlas —Tho nbovo !• th« titio of a book 
 
 Coblithed fur the umi ufCnniiHiiiii S«'ho<i|4, Tbd work contiin« ton 
 Kmaifully execiit*'d Mnpo-- iIih whole frW* eoluij|rf><l in excellent 
 ttyle. Tne work in one of gieHt com|iiirntive niHgnhiKto, and refleelt 
 tm highent honour upon the on? erpi iite of the pubH^liers, to whom 
 ihe^couniry now owe« a Schod AiIh«i, fteculiailyim own. The book 
 hao, we hear, receivfci ih«* an|)rm'fil of theh.*«i teiifhem of the city; 
 •nd the extrt>m«*ly h»w m'e at which it is diKpo4«d of, warrants lbs 
 iiope that it may n** rdily romn into |E»-nerul u#e in tlie whole of K\^ 
 British Colonies/*— Literary Garland, 
 
 '*The woik ifi got up in an ex<'e«dingly neat style, and reflects 
 much credit U)t««nth**~pnblidh»>rii. \Vt* det<ni it quite urinecoMary to 
 recommend suok a wuik tit the pnbliu, for its mility, asnscitool 
 book, must be manifetft to all. It is published at u very low price." 
 "^Montreal Courier, \ 
 
 "In addition to the value of the Atln« 08 a school bonk, its low 
 price is e recommendation to its being generally used ^^—'MonL Her, 
 
 " We have l»een fnv«»ured with a copy of Hie Cmtndian School 
 Allatt recently puhii^tlud, and emim^nily caiculited, both by it» 
 execution and iis extrem«*iy low luiri*, lo fiiciliiHie that necessary 
 branch of education, Keogra^pl^*, hitherto so neghcted in Canada." 
 «— JHon/rtfa/ Traneeript, 
 
 ' '•Tlie manii«»r in wliich it << got up doe* credit to the publishers* 
 It is a fiiobcHp folio ttiz*>, hotiiid io cloih, wirh ten Maps. We 
 believe it \* the only woi4( 'of IIih kind in Cnnxdn, which, combined 
 with the neatness of its execuiion and the iowneSs of the price, 
 cannot fall to. make it a d<'«>iiHlile work to put into the bands of 
 yiiVA\i"'-—NHino^t Quebec Gazette* 
 
 **It is witli the grearest pleasure »hat<we'call poblfc attention 10 
 this work, as it is one which h in the highest degree credifuble, not 
 only to the publishers but to the country iis^elf. The Maps, ten in 
 number, are remnrkahly near,, ami upon a large scnle, and the 
 execution of the work is e«]ual to any thing in America, whilst its 
 price, we hesitate not to say, makes it the cheapesj. book of the kind 
 that we have ever seen.'' — Toronto Cotonut, 
 
 **The Maps are .beautiful, and, si fares we are able to judge, 
 correctly prepared, and the volume is presented to the public in a 
 form and with a finish very creditable to the judgment and taste of 
 thoM who present it; while its publicailon is an evidence of an 
 «nterprising spirit we should dt^Kght to witness in the Canndas, in 
 «««ry department of ui*eful knowled|i;e. Muclrof the value of the 
 work is derived from its being m SeJiwfl Atlae^ where to little, com* 
 pMfttlfdjt if 4«MM^«r osr Colonial youtb."-> CAri«<Mm GMmtdion* 
 

 tli« title of a book 
 ) work fionttin* ton 
 tlutjirmi in ^xerllent 
 i;n{tii)lo, and refleott 
 lubHiklieri, to whom 
 im «twn. Tho book 
 piM'herH of theeity; 
 f-H of, wiirriinii ibo 
 in tlie whole of the 
 
 t iityle, nnd reflects 
 
 \nU^ unneceMiry to 
 
 iHJIity, gt Q trhool 
 
 ; tt very low price.'* 
 
 ichno] booK, its low 
 j»pH ^^—MonL Her, 
 
 a Canadian School 
 iilited, both by ii« 
 iHie thai neeetMry 
 (kctt>d in Canada." 
 
 \ to tho pnblish«r«* 
 h ten Maps. We 
 II, wliich, combined 
 »wnei»« of the price, 
 into ttie bairat of 
 
 I pdblfc attention to 
 grt*(> credit u bin, not 
 Tlie Maps, ten in 
 rge scale, and the 
 America, whilst its 
 es^ book of the kind 
 
 are able to judge, 
 d to the public in a 
 igment and taste of 
 an evidence of an 
 in the Canodat, in 
 of the value of the 
 vhere to little, com* 
 \rHliMi GumHiiQiii*